Page 212 - ELT_3rd_1st May 2020_Vol 372_Part

434 EXCISE LAW TIMES [ Vol. 372

4-12-2013 were the same and all these descriptions are perfectly matching to
each other.
22.7 I, therefore, hold that the goods in question are man-made gold nug-
gets and not the gold ore concentrates as declared by the importer.
Consignment No. 1 & 2 - B/E No. 2723043, dated 16-7-2013 and B/E No.
3330689 dated 20-9-2013.
23.1 These Bills of Entry are mentioned at sl. No. 1 and 2 of Annexure-A
to the SCN (hereinafter referred to as consignment nos. 1 & 2).
23.2 Further, I find that at WhatsApp messages PK 6539 & 6540, dated 12-
11-2013 Shri Sanjay Patel had mentioned that he had cleared last three
shipments in the same manner and a total 14 consignments during 2008 to
2013. More particularly, at message PK 6544 he has informed that the last
consignment of 2500 gms. was cleared by him declaring it under CTH 2616
90 10. While referring to the Annexure A Sl. No. 2 of SCN, I find that M/s.
MMZ had cleared a consignment of 2500 gms. of ‘Gold Ore Concentrate’
vide Bill of Entry No. 3330689, dated 20-9-2013 through Air Cargo Com-
plex, Ahmedabad. The same was corroborated with the admission of dif-
ferent witnesses in their respective statements. It is pertinent to mention
here that none of them retracted their statements and therefore, the same
can be corroborated with each other and accordingly substantiate the alle-
gations made in the SCN. Therefore, it is established beyond doubt that
M/s. MMZ had misdeclared the aforesaid consignment of 2500 gms gold
appearing at sl. No. 2 of the Annexure to the SCN and evaded payment of
higher rate of duty and also violated the RBI regulations. Similar in the case
of consignment appearing at sl. No. 1 covered under Bill of Entry No.
2723043, dated 16-7-2013. Besides, Shri Sanjay Patel in his statement dated
28/29-1-2014 had also specifically stated the import of two consignments in
the months of July, 2013 and September, 2013 from Shri Hardik Patel of
M/s. Shreeman Diamond and Jewellery FZE at Dubai by declaring it as
Gold ore concentrate. Therefore, it is clearly established that these two con-
signments were pred’ by M/s. Shreeman Diamond and Jewellery FZE
Dubai and exported to M/s. MMZ.
23.3 Therefore, I hold that the goods imported vide B/E No. 2723043, dat-
ed 16-7-2013 and B/E No. 3330689 dated 20-9-2013 were also man-made
gold nuggets mixed with other metals and soil, cement, etc. and not the
gold ore concentrates.
Other consignments
24.1 The noticees have argued that the WhatsApp messages pertaining to
consignment no. 3 and 4 even if considered true, cannot be made applicable
to consignment at sl. no. 5 to 15.
24.2 The WhatsApp messages pertaining to consignment no. 3 and 4, as
discussed above, clearly indicate that the goods imported were not gold ore
concentrate but an artificial mixture of gold with other metals in soil, sand
etc. The process of preparing such artificial mixture has already been elabo-
rated and discussed in above paras. The subsequent WhatsApp messages
therefore, do not cover the process of manufacture elaborately again and
again. However, in the subsequent messages there are clear indications that
the same process has been used to prepare subsequent consignments. I may
mention that next 11 consignments have been imported into India during a
short span of roughly about 40 days (from 14-12-2013 to 23-1-2014). Some of
relevant messages are mentioned below :
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