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description of packages as declared and
as declared in the Bills of Entry
Discrepancies of serious nature or Deputy/Assistant Commissioner
presenting doubtful features
Amendment in description, contents, All appraisers, inspectors and
quantity, quality or value on Bill of Entry Assistant/Deputy Commissioner
according to the duty and value
limits involved
Shipping Bills - Amendment of
documents
Minor discrepancies in marks, nos. Superintendent / Appraiser
description of packages as declared and
as declared in the Shipping Bill
Discrepancies of serious nature or Deputy/Assistant Commissioner
presenting doubtful features
Amendment in description, contents, All appraisers, inspectors and
quantity, quality or value on Shipping Assistant/Deputy Commissioner
Bill according to the duty and value
limits involved
Amendments to Transshipments and Deputy/Assistant Commissioner
reshipments applications
Amendments in Port Clearance Deputy/Assistant Commissioner
Amendments in Baggage declaration Deputy/Assistant
Commissioner/Inspector
Amendments to Bonds (all kinds) Deputy/Assistant Commissioner
Any other documents Deputy/Assistant Commissioner
Q-360: The Preventive Officers of Customs are authorized to board
(i) The vessels/aircrafts to take suitable declarations
(ii) Crew property list
(iii) To check whether there are any goods which are not declared for unloading at a
particular Customs station in the IGM with intention to smuggle them without
following the prescribed formalities and payment of duties.
(iv) All of the above
A-360: iv - All of the above
Q-361: Proper Officer means
(i) An officer subordinate to the Commissioner and not below the rank of Assistant
Commissioner of Customs
(ii) An officer subordinate to the Commissioner and not below the rank of
Superintendent of Customs
(iii) An officer subordinate to the Commissioner and not below the rank of Inspector of
Customs
(iv) None of the above
A-362: i - An officer subordinate to the Commissioner and not below the rank of Assistant
Commissioner of Customs
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