Page 215 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 437

(b) Real gold nugget usually possess pitted surface and signs of
abrasive polishing. If the nugget is man-made from melted
scrap gold pits and larger craters are usually, not seen and
the surface would appear smooth with no pits/crater. The
present sample of gold metal do not show pits or cavi-
ties/craters and have smooth surface.
(c) Natural gold nuggets possess a regular shape rather than
highly irregular or varied shapes ranging from pear, round,
elongated, flat and dendritic etc. Careful observation of the
plate-1 of the present sample reveals that gold metals are
mostly bulbed, tear drop or highly irregular very sharp
edged, or elongated needle shaped features. The tear and
bulbed shaped nuggets clearly show sharp pointed features
indicating extracting out from melted concentrate, as high
specific gravity of gold develops into tear drop with sharp
pointed end on opposite side. Sharp pointed features are never
observed in Natural Gold Nuggets.
(II) Soil Analysis
(A) The soil along with gold metals seems to be bind together us-
ing some cement. The type of cement used is not very clear at
present.
(B) The chemical analysis and X-ray diffraction do not show
presence of sulphide or arsenic minerals or oxide of these el-
ements as they are commonly associated with gold.
(C) Surprising the present soil sample show absence of any clay
minerals less that A d-spacing. The soil seemed to have been par-
tially heated or baked.
During the cross-examination of Shri George Mathew, certain facts emerged.
Learned Counsel for the appellant particularly relied on the question Nos. - 5, 12,
21, 24, 29, 30, 33 and 34 of the cross-examination, as follows :-
“q.5. Are you doing research in regard to gold, or about other metals and
minerals?
Ans. I do research on minerals, but not on gold.
q.12. Did you conduct all required tests and analysis personally, or any
other persons were also involved in this work?
Ans. The chemical analysis and X-ray diffraction is done by the technical
superintendent. The interpretation is done by me.
q.21 In this para-1 on page 1, you have reported that native gold usually
contains more than 90% Au. But in the book titled “The Chemistry of gold
extraction” by John O. Marsden and C. lain House and also in a paper pub-
lished by SGS Minerals, it is reported that Au in native gold is more than
75%. So, therefore, is it correct to state that native gold must contain more
than 90% Au.
Ans. The Au in native gold varies from 70% to 90%.
q.24. You have referred to LOI values and error percentage in “Chemical
Analysis”. Are these standards specified in any literature?
Ans. No LOI value is detected, and the error associated with trace ele-
ments is plus or minus 5%, and 2% in the case major elements.
EXCISE LAW TIMES  1st May 2020  215