Page 209 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 431

Gold Ore Concentrates unrefined Gold, wherein advance
payment $ 21,750 is mentioned and balance amount of $
20,550 was to be paid within 7 working days (messages at PK
6231, 6371, 6450, 7230 & 11090 also indicate the same)
(iii) the quantity mentioned in the aforesaid invoice of M/s. GStar
and in the B/E was 5 Kgs. which were also found in the mes-
sages more particularly at PK 6949, 7068, 7076, 7083, 7089,
7101, 7230, etc.
(iv) In the messages at PK 6857, 6860 it was insisted that country of
origin to be written as ‘Ethiopia’. In the invoice and aforesaid
B/E the country of origin is also ‘Ethiopia’
(v) the goods were described as Natural Gold Ore as under CTH
2615 90 10 in the B/E. I find the same as very much in line
with the messages at PK 6445, 6541, 6546, 6550, 6560, 6566,
6572, etc. whereby Shri Sanjay Patel had insisted to Shri Sachin
to mention so;
(vi) the purity of goods as per Kaloti report conveyed through the
message PK 6823 and 6826 was 74.5% whereas in the packing
list dated 14-11-2013 of M/s. GStar and furnished along with
the aforesaid BE the purity mentioned was 74.51% and subse-
quently Shri Kartikey Vasanthbhaj Soni in his report dated 20-
11-2013 had also confirmed the purity as 17.9 Kt. (74.9%);
(vii) the said consignment was shipped via Emirates Airlines
through M/s. Transguard and the same were mentioned in
the messages at PK 6124, 6296, 6205, 6497, 6798, 7230, etc.
21.17 Therefore, it is clearly established that the aforesaid messages were
exchanged between Shri Sanjay Patel and Shri Sachin of GStar, Dubai; that
goods were prepared by him as per the instruction of Shri Sanjay Patel
through these WhatsApp messages and imported by M/s. MMZ vide B/E
No. 3820322 and all these descriptions are matching with each other in mes-
sages as well as B/E. It is also clearly established beyond doubt that the
aforesaid consignment of fake ‘gold ore concentrate’ was sent by M/s.
Gstar, Dubai. The reasons for preparing the ‘gold ore concentrate’ was clari-
fied by Shri Sanjay Patel vide PK 6541 to 6572 i.e. the misdeclaration was
done with intent not only to circumvent the RBI regulations but also to
evade payment of appropriate customs duty. Therefore, I find that there is
no basis to ‘disown’ these messages and the same is overwhelmingly cor-
roborated.
21.18 Therefore, I hold that the consignment no. 3 imported vide B/E No.
3820322, dated 16-11-2013 is not naturally occurring “Gold Ore Concen-
trate” but ‘man-made gold nuggets’ mixed with other metals, soil, cement,
etc. classifiable under CTH 7108.
Consignment No. 4 - B/E No. 3986187, dated 4-12-2013
22.1 This Bill of Entry is mentioned at sl. No. 4 of Annexure-A to the SCN
(hereinafter referred to as consignment no. 4).
22.2 Relevant messages are from PK 7941, dated 16-11-2013 onwards Re-
garding an enquiry by Shri Sachin, Sanjay Patel informed that the same was
discussed over phone earlier but again repeated the formula viz, ‘Gem +
Red Cement + water + gold = gold ore concentrates’ and for drying the
same very low heat is required. Shri Sanjay Patel vide subsequent messages
EXCISE LAW TIMES  1st May 2020  209