Page 211 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 433

Sachin replied in positive. On 1-12-2013, Shri Sanjay Patel suggested to add
‘gold Ore Concentrate Grains’ and in the bottom ‘Alloy’ in the Kaloti Certif-
icate. In between they had again exchanged images of ‘grains’ and in order
to gauge the size, he was asked to keep a pen beside to it and click the pho-
to. Subsequently, after seeing the photo, Shri Sanjay Patel opined that it
would have been better if little bigger size is available, however advised
him to act fast and start working. It was further reminded that the goods
required to be prepared were of 2200 gms and not of 2 kgs. and the bill
should be prepared as per the material content, otherwise difficulties would
arise at Customs. It was further informed that they should keep the total
weight at 6200 gms. instead of 6.250 kgs. but purity would remain 75.94%
i.e. 18.23 Kt. Subsequently, they had exchanged the images of packing list,
export covering letter, commercial invoice, etc. Shri Sachin had further in-
formed that total metal weight was 2620 gms. Therefore, upon calculating
the same, Shri Sanjay Patel informed that total purity would become 7.68 kt.
On 3-12-2013, Shri Sanjay Patel informed that he had mailed the documents
and the import file was getting ready at. CHA’s Office and was waiting for
airw’ bill. In the midnight of 3/4-12-2013, it was confirmed that the goods
have been cleared by Dubai Customs and the Transguard would deliver
Airway Bill in the morning. On 6-12-2013 it was informed that the goods
have been released and the same reached Indore.
Corroboration of consignment No. 4 with above WhatsApp messages :
22.5 At this juncture, I would like to refer the Bill of Entry No. 3986187,
dated 4-12-2013 appearing at Sl. No. 4 of Annexure to the SCN and find that
the description mentioned therein is matching with description. For brevi-
ty, the same are discussed hereinbelow :
(i) The quantity mentioned in the aforesaid Bill of Entry is the
same which was conveyed through WhatsApp messages PK
9213 & 9215 whereby it was informed that he should prepare
goods weighing 2200 mg.
(ii) In the invoice dated 2-12-2013 country of origin is mentioned
as Ethiopia and advance payment received as US $ 46,500 and
balance US $ 35030 to be paid within 7 working days which is
matching with the messages Vide PK 11251 whereby it was in-
formed that an amount of Rs. 29,17,593 i.e. USD 46,500 was
debited. Further vide PK 15168, it was confirmed that balance
amount of US $ 35030 received.
(iii) The total weight mentioned in the invoice was 6200 gms.
which is matching with the message at PK 12334 to 12337.
(iv) Similarly, purity was mentioned in the Kaloti report 75.94%
i.e. 18.23 Kt. which is matching with the messages at PK 12340,
12342
(v) BE was filed on 4-12-2013 which is matching with messages at
PK 12504, 12561, etc.
(vi) The said goods were sent via Emirates Airline, through Trans-
guard which is matching with many messages at PK 12606,
12617, 12655, 12701, 12763.
22.6 In view thereof, it is established by way of corroborative evidences
like in the case of consignment No. 3 that the goods prepared by M/s.
GStar as per the instruction of Shri Sanjay Patel through these WhatsApp
messages and imported by M/s. MM Zaveri vide B/E No. 3986187, dated
EXCISE LAW TIMES  1st May 2020  211