Everything here is either wrong or meaningless.
The time lapse is not affected by gravity if you are in the same local frame. That's the point of a manifold: you can treat everything as in a plain Minkovski space locally.
One second is a definition derived from the speed of light (in vacuum). It just happens to be a multiple of the interval of some kind of state transient. Even if there's no such element or there's no Earth, the one second interval will not change.
If you knew anything about physics, there is another unit metric system called the natural system. A lot of the constants are normalised so that any quantity will have a unit of a multiple of MeV. We still have our perfect physics, some even says it's more elegant.
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