Page 210 - ELT_3rd_1st May 2020_Vol 372_Part

432 EXCISE LAW TIMES [ Vol. 372

advised Shri Sachin to meticulously follow his instructions regarding selec-
tion of ingredients, its ratio and asked for trial of very small quantities so as
to avoid last moment nervousness that would end up in derailment of en-
tire plan, which ultimately may invite doubts’ in the minds of Customs. He
further cautioned that if they leave any weak point, they might be caught at
any moment and would lose two-three years to solve a problem with Cus-
toms and hence it was advised to make perfectly the same kind of material
at all times. Shri Sachin had informed that his friend had gone for collecting
red colour cement and if the same was received, he would prepare demo by
next day (17-11-2013). I find that Shri Sanjay Patel had repeatedly reminded
not to waste time that would delay next shipment and further instructed
the method of mixing geru+cement+water and its ratio and also to ensure
that the gold purity is fixed at 75% approximately, so that the gold value
would also be fixed; that thereafter he could steadily increase the quantity
and could solve the problems on his own without calling Shri Sanjay Patel
again and again (PK 8385 to 8390).
22.3 While referring to messages dated 17-11-2013 onwards, I find that
Shri Sachin had started the ‘preparation’ of goods for next consignment;
that upon seeing the images, Shri Sanjay Patel asked him to pour 25 ml wa-
ter more in the small vessel and prepare the paste and also advised him to
follow the instructions strictly. In between they had exchanged certain im-
ages as well. For evaporation, he had given option of different method viz.,
focus bulb of 100-200V, fan, keeping outside if it is sunny day or use of vac-
uum. To a suggestion, Shri Sanjay Patel told that since the hair drier was in-
stantly available, it could be tried and he appreciated or giving such idea
(PK 8926). Further, while observing the images, Shri Sanjay Patel had ad-
vised to observe the changes after giving mild heat through gas burner (PK
8998 to 9004). Since the aforesaid experiment appeared to be satisfactory,
Shri Sachin informed that next day he would continue with the same test
and for that purpose, he would gather all the required materials viz., night
lamp, big hair dryer, 3-4 big steel bowl, steel bucket, geru, etc. (PK 9013 to
9016). Regarding proposal to obtain geru from Kerala (PK 9016), Shri Sanjay
Patel replied that he would arrange the same and accordingly sent 100 kg.
geru (PK 9110). Subsequently, on 19-11-2013 Shri Sachin had sent the imag-
es and informed that the goods were ready and its weighment was 500
gms.
22.4 Shri Sanjay Patel on 20-11-2013 had asked Shri Sachin to immediately
make another shipment of 2200 gms. (PK 9213 onwards) Subsequently, they
had shared the information/documents required for submission in Bank
for preparations of advance payment towards next consignment. On 26-11-
2013, Shri Sachin asked to check the mail as he had already sent the
proforma in letterpad and after making certain modifications Shri Sanjay
Patel sent it back and further asked him to write Ethiopia as country of
origin instead of Ghana, West Africa. On 29-11-2013, it was informed that
an amount of Rs. 29,17,593 i.e. USD 46,500 had been debited from the ac-
count. On 30-11-2013 Shri Sachin had sent an image and subsequently men-
tioned the ratio of different ingredients viz., Zinc 100 gm, Copper 200 gm,
cadmium 5 gm, silver 30 gm. per kg. gold, for which Shri Sanjay Patel sug-
gested to reduce the silver 1 mg and instead advised to put palladium 1 mg.
I find he has repeated the final ratio once again; that for 2.2 kgs it was ad-
vised to calculate the ratio accordingly. Subsequently, certain imag-
es/messages were exchanged and advised to reduce copper, to which Shri
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