Kolkata Customs
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RTI Disclosure

Section 4(1)(b) of the Right to Information Act, 2005

Section 4(1)(b) Information to be published under the Act
(i)

The particulars of the Organization, Functions and Duties :

The Port Commissionerate is one of the Commissionerates under the Chief Commissioner of Customs, Kolkata. It is an independent Commissionerate. The jurisdictions of Commissioner (Port) covers 10 Kms on both sides of river Hooghly starting from Kolkata city upto the Sea, which is 100 Kms from Kolkata GPO. Apart from functioning as revenue collecting set-up under the Ministry of Finance and as regulatory wing on behalf of various Government Departments, the Officers of Customs are also required to collect intelligence and conduct investigations relating to certain fraudulent practices indulged in by the unscrupulous members of the trade. In terms of revenue collection, the Customs formation (Port) contributes nearly 85% to 90% of the revenue collected in the zone. There are various departments/Units under this Commissionerate which are as follows :-

Under Custom House :- Apprg. Refund Section, Tribunal & Review Cell, Settlement Commission, Appeal, Audit, Appraising Group-I, IIA, IIB , Gr.III, Gr.IV, Gr.V, Gr.VA, VB, Group-VI &VII, Tribunal, Adjudication Cell, SIB & IPR, Special Disposal Cell(SDC), Import Noting, EDI, Appraising General (Including RTI & Sevottam), Preventive Service, Import Bond, PCA, OSPCA, Project Import Finalisation Cell(PIFC), Export Obligation Monitoring Cell (EOMC), License Section, TRA, SVB, Audit, MCD, Legal, Import & Export Assessment Haldia, Administration, Bond, Nepal & Bhutan Unit, Drawback, STRC & MCD

Outside Custom House

2. Netaji Subhas Dock, Kolkata.

3. Kidderpore Dock, Kolkata.

4. Haldia Dock Complex, Haldia.

5. Port Blair, Andaman & Nicobar Islands

Container Freight Stations

6. CWC at Kolkata

7. Balmer Lawrie at Kolkata

8. CFS Century Ply (Sonai) at Kolkata

9. CFS Century Ply (JJP) at Kolkata

10. CONCOR at Kolkata

11. CWC at Haldia

12. A L Logistics at Haldia

13. Apeejay Infralogistics at Haldia

14. Budge Budge Office and Oil Jetties

15. M/s. Phonex Logistics Pvt. Ltd. at Kolkata

ORGANIZATION SETUP AND DUTIES:- The Kolkata Customs (port) is headed by the Chief Commissioner of Customs and assisted by the officers of different ranks. The hierarchy of the officers are as under:-


a. Chief Commissioner
b. Principal Commissioner
c. Commissioner
d. Additional/Joint Commissioner
e. Deputy/Asstt. Commissioner
f. Appraiser
g. Superintendent
h. Private Secretary
i. Administrative Officer
j. Examiner/Preventive Officer (Inspector)
k. DOS/ Senior Tax Assistant /Tax Assistant/LDC
l. Drivers
m. Havaldars (redesignated as Gr.C Non-Ministerial)
n. Sepoy (redesignated as Gr.C Non-Ministerial)

Overall supervision of this Custom House is looked after by Chief Commissioner Office (CCO). The CCO is headed by the Chief Commissioner of Customs and assisted by Commissioner, Addl/Jt. Commissioner,Dy./Assistant Commissioner, Appraisers, Superintendents, Inspectors (PO/EO) and other supporting staffs. The overall affairs of the Kolkata Customs (Port) are supervised by respective Commissioner with the help of other officers/staff. The working of this Customs (Port) Commissionerate is regulated through Dy./Assistant Commissioner and assisted by Appraisers and Superintendents who are entrusted to look after the daily working of this Zone. The basic executive functions are performed by Examiners/Preventive Officers (Inspector). The other works are supported by AO/DOS/STA/TA/LDC. The Sepoys/Hawaldars(redesignated as Gr.C Non-Ministerial) are responsible for ensuring safety & security of office premise alongwith works related to dispatch of daily correspondence, movement of files and records, opening and closing of office etc.

The Department of Revenue administers the following Acts:
i. Customs Act, 1962 and related matters;
ii. Central Excise Act, 1944 and related matters;
iii. Foreign Trade (Development & Regulation) Act, 1992
iv. Food Safety and Standards Act, 2006
v. The Wildlife (Protection) Act, 1972
vi. Central Sales Tax Act, 1956;
vii. Narcotic Drugs and Psychotropic Substances Act, 1985;
viii. Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988;
ix. Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;
x. Indian Stamp Act, 1899 (to the extent falling within jurisdiction of the Union);
xi. Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974;
xii. Foreign Exchange Management Act,1999
xiii. Prevention of Money Laundering Act, 2002
xiv. The Drugs and Cosmetics Act, 1940


and other allied Acts.

(ii)

The powers and Duties of its officers and employees :

Officers and employees perform their duties as assigned by the Commissioner (Port).   Overall supervision of this Custom House is looked after by Chief Commissioner Office (CCO). The CCO is headed by the Chief Commissioner of Customs and assisted by Commissioner, Addl/Jt. Commissioner, Dy./Assistant Commissioner, Appraisers, Superintendents, Inspectors (PO/EO) and other supporting staffs. The overall affairs of the Kolkata Customs (Port) are supervised by respective Commissioner with the help of other officers/staff. The working of this Customs(Port) Commissionerate  is regulated through Dy./Assistant Commissioner and assisted by Appraisers and Superintendents who are entrusted to look after the daily working of this Zone. The basic executive functions are performed by Examiners/Preventive Officers (Inspector). The other works are supported by STA/TA/LDC. The Sepoys/Hawaldars (redesignated as Gr.C Non-Ministerial)  are responsible for ensuring safety & security of office premise alongwith works related to dispatch of daily correspondence, movement of files and records, opening and closing of office etc.

(iii)

The procedure followed in the decision making process, including channels of supervision and accountability :

The Chief Commissioner / Pr. Commissioner monitors the working and functioning of all the Commissionerates in the Zone. Since the Policy formulations are exclusively in the domain of the Board, policy implementation in spirit of the laws so formulated forms the major functions of field formations. The Chief Commissioner’s office with help of all Commissionerates collates and compiles various trade representations;

  1. Since this Custom House is entrusted with the main work of implementation of the Customs Act, Rules, allied Acts and Board’s orders etc., all aspects of Revenue are monitored and status are forwarded to Board in the form of weekly, monthly and quarterly reports.
  2. Problems faced by the Trade and Industry and forward them to the Board which become ingredients for policy formulation.
  3. Decision making in the organization is based on decentralization that is to say that there is a definite delegation of authority and responsibility to different levels of the organization. Such delegation is laid out either in the Customs Act, 1962 or the Rules made thereunder or vide various circulars issued by the department from time to time.
  4. All references received from the Trade, different stakeholders and Field formations are submitted by concerned Sections to the AC/DC in-charge in the Commissionerates. The file noting are prepared by EO /PO (Inspector). The relevant notification / circulars etc. are explained by Suptd. / AO. The main recommendations are made by AC /DC /ADC and finally the important decisions are approved by the Chief Commissioner/Pr. Commissioners/Commissioners. In case of any clarification required the same is referred to the Board to take final decision.
(iv)

The norms set by it for the discharge of its functions: 

The mission of the organization is to achieve excellence in the implementation of Customs Acts, Allied Acts and Rules thereunder aimed at;

  1. Facilitating trade and industry by streamlining and simplifying Customs and Excise processes in light of the guidelines prescribed and facilitating the Trade and Industry
  2. Administering the Government's economic, tariff and trade policies with a practical and pragmatic approach
  3. Creating a climate for voluntary compliance by providing guidance and building mutual trust
  4. Realizing the revenues in a fair, equitable and efficient manner
  5. Combating revenue evasion, commercial frauds and social menace in and effective manner.

APPEAL DEPARTMENT:

To receive appeals filed by the party/Appeal applications filed by the department and issue orders thereof passed by the Commissioner of Customs (Appeals). Aggrieved persons (Assessee/Department) file appeal against Order-in-Original passed by the officers below the level of Commissioner of Customs, before the Commissioner of Customs (Appeals). Personal Hearing is taken by Commissioner (Appeals) The appellants or their authorized representatives represent their case before the Commissioner (Appeals). Thereafter, necessary orders are passed by the Commissioner (Appeals). The Appeal Orders are reviewed by the committee of Commissioner.

EXPORT DEPARTMENT:

  1. Function of Export Department: Main function of the Department is processing of Shipping Bills electronically. After checking the classification of the products, drawback rate, validity of the export benefit scheme etc. and ensuring that the goods to be exported are not restricted/ prohibited item. Shipping Bills have been appraised through system and then forwarded the same to the Docks /CFS. Other works related to Export Department include Post Amendment of Shipping Bills, execution of PD/PD Test Bonds, allowing Port Clearance of the vessels, assessing manual Bill of Entry for the consumption of imported ship items.
  2. Function of Export General Manifest (EGM): The work relating to EGM is connected with Shipping Bills, acceptance of EGMs and closing thereof, proper maintenance of different Registers, files and orders and all other relating miscellaneous works are attended by the ministerial officers.

(v)

The rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions :

All Rules, Regulations, Instructions, Manuals etc. issued by the Govt. of India in respect of government servants are followed for discharged of duties by the officers.  All these particulars are available at  the  Website  www.kolkatacustoms.gov.in. 

(vi)

A statement of the categories of documents that are held by it or under its control :

The office documents are generally processed and stored in the form of files and folders. Files and documents related to work assigned to concerned Sections of this office are duly catalogued, indexed and entered in Registers and these are kept in the custody of respective Sections. Almost entire database is available in EDI system.

(vii)

The particulars of any arrangement that exists for consultation with, or representation by the Member of public in relation to the formulation of its policy or implementation thereof :

The members of Public can write to this office on any such issue or seek appointment for meeting, if required. Further e-helpline is available on at http://www.kolkatacustoms.gov.in

(viii)

A statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public or the minutes of such meetings are accessible for public :

List of Boards, Councils, Committees and other bodies

consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public: The Kolkata Customs Commissionerate maintains its website http://www.kolkatacustoms.gov.in wherein salient information pertaining to various field formations is given for general information of the masses at large. In addition, website also contains copy of the Public Notices/Tenders/Standing Orders etc. /Trade facilitation issued by this Commissionerate.
Public Grievances redressal: As a part of implementation of Sevottam, Public Grievances are taken care of immediately after the Complaint/Grievance appears ontheportal. (http://www.pgportal.gov.in or http://darpg.nic.in) 
Commissioner of Customs is the Public Grievance Officer and the replies/reports are posted on the website after approval of Commissioner of Customs. 

Trade Felicitation meeting: A trade felicitation committee exists in this Custom House and members of the committee includes Calcutta Customs House Agents Association, Steamers Agent Association, various custodians tec. The main object of the meeting is to discuss problems related to the clearance of import and export goods and to find solution thereto. The meeting is held on 3rd week of every Tuesday of a month. Trade Facilitation Committee Meeting (TFC) and Customs Clearance Facilitation Committee Meeting (CCFC) are held on each month. Moreover there is a CP-GRAMS (e-grievance redressal) system exists wherein some grievances are redressed through CP-GRAMS.

The meeting is converted into Zonal Trade Felicitation meetings under the chairmanship of Chief Commissioner of Customs as per requirement or if the issues pertain to all the Customs Commissionerate of the Kolkata Zone. All the concerned Assistant Commissioner of Customs/Deputy Commissioner of Customs/Joint Commissioner /Additional Commissioners participates in the meeting. 
The agenda of the meeting is set up in advance and the detailed minutes of the meeting in posted in the website. Particulars are available at http://www.kolkatacustoms.gov.in

(ix)

A directory of its officers and employees: Particulars are available at http://www.kolkatacustoms.gov.in.

DIRECTORY OF OFFICERS UNDER COMMISSIONER (PORT) JURISDICTION

Sl. No

Name Designation of the Officers

Charges held by the officer

Telephone No.

01

Sh. Manish Chandra

Commissioner of Customs (Port)

Overall charges under Port Commissionerate of Kolkata Customs

Phone : 033 22436493

Fax: 033 22435998

E-mail id: manish.chandra@icegate.gov.in

02

Amrendra Narayan,

Addl. Commissioner,

15/1 Strand Road, Custom House, Kolkata.

Appg. Gr. I,IIA,IIB,III,IV,V,VA,VB,VI,VII (DEEC, EPCG, DFIA and 100 % EOU – Import), Project Import, Project Import Finalisation Cell (PIFC), Postal Appraisal Department (PAD), Nepal & Bhutan Unit, , Export Assessment, Drawback, Appraising Refund Section (ARS), Appraising General (including Sevottam & RTI Cell), Preventive Service, NSD & KPD, CWC, Balmer Lawrie, CONCOR, Century Ply, JJP, Sonai CFSs & Haldia, SIB, IPR, SVB, Export Obligation Monitoring Cell (EOMC), Licence Section, TRA, PCA & OSPCA, Import Noting, Special Disposal Cell (SDC), Import Bond, Special Tax Recovery Cell (STRC), Manifest Clearance Department (MCD), Adjudication Cell, Review, Tribunal, Settlement Commission, Legal, Audit & System Manager.

Phone : 033-2230 4197

Email: amrendra.79@gov.in

 

03

 

Jitendra Singh,

Deputy Commissioner of Customs (Port)

Appraising Gr. I, IGST Refund

Phone : 033-2262 3017

Email : JitendraB.Singh@icegate.gov.in

04

 

Upendra Kumar Dhruv,

Deputy Commissioner of Customs (Port)

Appraising Gr. II,  Special Disposal Cell

Phone : 033-2262 4338

Email : dhruv.uk@gov.in

 

05

Vivekananda Maurya,

Deputy Commissioner of Customs (Port)

Appraising Gr. III, EDI, EOMC, Lic Section 

Phone : 033-2262 5009

Email : vivekanand.maurya@nic.in

06

 

Dr. Srikant Kumar Mohapatra,

Deputy Commissioner of Customs (Port)

 

Appg Gr. IV, Nepal & Bhutan Unit, Legal & Prosecution Cell, Review Cell, Tribunal, Appeal & Settlement Commission

 

Phone : 033-2231 7224

Email : sri.mohapatra@gov.in

 

07

 

 

L. Prabhunanda Singh,

Deputy Commissioner of Customs (Port)

SPS, Appg. Gr. VA & VB

 

Email : prabhunanda.s@gov.in

08

 

Basant Kumar,

Deputy Commissioner of Customs (Port)

Appg Gr. VI, Project Import, Project Import Finalisation Cell, Appraising General including RTI & SEVOTTAM), CPGRAM

Phone : 033-2230 4646

Email : basant.k68@gov.in

 

09

Pauzakham Nagaite,

Deputy Commissioner of Customs (Port)

SIB, IPR, SVB

Phone : 033-2230 4605

Email : pauzakham.nagaite@gov.in

10

 

Santosh Sharan,

Deputy Commissioner of Customs (Port)

Import & Export Examination, Preventive, Nepal Unit, Haldia

Phone : 03224 251932

Email : santosh.sharan@gov.in

 

11

Prdeep Kumar Jeena,

Assistant Commissioner of Customs (Port)

CAudit, PCA & OSPCA, MCD

 

Phone : 033-2230 4141

Emai : pradeepkm.j@gov.in

12

 

Chandra Nath Das,

Assistant Commissioner of Customs (Port)

Export Group and Import Noting, Import Bond

Phone : 033-2230 4624

Emai : cndas.59@gov.in

13

Aloknath Mallick,

Assistant Commissioner of Customs (Port)

Appg Gr. V, Adjudication Cell

Phone : 033-2262 3016

Emai : alok.mallick@gov.in

14

Debasis Majumdar,

Assistant Commissioner of Customs (Port)

STRC, Appraising Refund Section 

Emai : debasis.majumdar2013@gov.in

15

Subrata De,

Assistant Commissioner of Customs (Port)

PAD, Drawback

Phone : 033-2248 0367

Emai : subrata.de@gov.in

16

Subrato Mukherjee

Assistant Commissioner of Customs (Port)

Netaji Subhash Docks (NSD), Phonex Logistics CFS, Balmer Lawrie CFS, All Cargo CFS

Phone : 033-2439 1233

Emai : subrato.mukherjee@gov.in

17

Kaushik Das

Assistant Commissioner of Customs (Port)

Khidirpur Docks (KPD), Century Ply (Sonai & JJP) CFS, CWC CFS & CONCOR CFS

Emai : kaushik.das@nic.in

18

Kalyan Bhattacharya

Assistant Commissioner of Customs (Port)

Import & Export Assessment, Administration, Audit, Bond & MCD, Haldia

Phone : 03224 252226

Emai : kalyan.b@gov.in

 

Periodically published also in the CPIO list available at http://www.kolkatacustoms.gov.in

(x)

The monthly remuneration received by each of its officer and employee including the system of compensation as provided in its regulations: Particulars are available at http://www.kolkatacustoms.gov.in

(xi)

The budget allocated to each of its agency indicating the particulars of all plans, proposed expenditures and reports on disbursements made: Particulars are available at http://www.kolkatacustoms.gov.in


(xii)

The manner of execution of subsidy programs including the amounts allocated and the details of beneficiaries of such programs:

NA

(xiii)

Particulars of recipients of concessions, permits or authorization granted by it:

N/A

(xiv)

Details in respect of the information, available to or held by it, reduced in an electronic form:

All the relevant details including the order passed by the Commissioner from time to time are made available on the website. Further, other details like employment related issues, procurement/tenders etc are also made available on the website. For more details please see website www.kolkatacustoms.gov.in

(xv)

The particulars of facilities available to citizens for obtaining information including the working hours of a library or reading room, if maintained for public use :

Public Relation Office (PRO) & Sevottam at Ground Floor of Custom House, Kolkata.

(xvi)

The names, designation and other particulars of the Public Information Officers :

CPIO List please see website www.kolkatacustoms.gov.in

 

(xvii)

Such other information as may be prescribed : NA

ANNEXURE - A

OFFICE OF THE PRINCIPLE COMMISSIONER OF CUSTOMS ( PORT )

15/1, STRAND ROAD, CUSTOM HOUSE, KOLKATA – 700001.

DESIGNATION OF CPIOs, APPELLATE AUTHORITIES UNDER RTI ACT, 2005.

 

OFFICE OF THE COMMISSIONERATE OF CUSTOMS (PORT)                                              ANNEXURE

15/1 STRAND ROAD, CUSTOM HOUSE, KOLKATA-700001                                   UPDATED AS ON 04/10/2018

 Sh. Manish Chandra

Commissioner of Customs (Port)

Phone : 033 22436493

Fax: 033 22435998

E-mail: prcommr-port-cuskol@gov.in

Mob: 9836466222

                                                      (Port)

Amrendra Narayan

Addl. Commissioner of Customs , Custom House, Kolkata.

APPELLATE AUTHORITY (PORT) RTI UNDER ACT, 2005 15/1 Strand Road, Custom House, Kolkata-700001 PHONE- 03322489175  FAX-03322435998   EMAIL- prcommr-port-cuskol@gov.in

SL No

NAME OF THE AUTHORITY

JURISDICTION

NOTIFIED OFFICER FOR PAYMENT OF FEES

1

 Shri Basant Kumar

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

APPRAISING GENERAL, APPRG. GR.VI , PROJECT IMPORT, PROJECT IMPORT FINALISATION CELL    (INCLUDING RTI & SEVOTTAM), CPGRAM

 

RBI A/C COMMISSIONER OF   CUSTOMS

2

 Shri Srikant Kumar Mohapatra

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

APPRG GR. IV, NEPAL & BHUTAN UNIT, LEGAL & PROSECTION CELL, REVIEW CELL, TRIBUNAL, APPEAL & SETTLEMENT COMMISSION

RBI A/C COMMISSIONER OF   CUSTOMS

3

Shri Pauzakham Nagaite

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

 

SIB, IPR, SVB

 

 

RBI A/C COMMISSIONER OF   CUSTOMS

4

Shri Vivekananda Maurya

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

 

Appraising Gr. III, EDI, EOMC, Lic Section

 

RBI A/C COMMISSIONER OF   CUSTOMS

5

 Shri Santosh Sharan

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Import & Export Examination, Preventive, Nepal Unit, Haldia

RBI A/C COMMISSIONER OF   CUSTOMS

6

Shri Jitendra Singh

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Appraising Gr. I, IGST Refund

RBI A/C COMMISSIONER OF   CUSTOMS

7

Shri  L. Prabhunanda Singh

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

SPS, Appg. Gr. VA & VB

RBI A/C COMMISSIONER OF   CUSTOMS

8

Shri, Upendra Kumar  Dhruv

DEPUTY COMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Appraising Gr. II,  Special Disposal Cell

RBI A/C COMMISSIONER OF   CUSTOMS

9

Shri Prdeep Kumar Jeena

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

CAudit, PCA & OSPCA, 

RBI A/C COMMISSIONER OF   CUSTOMS

10

Shri Debasis Majumdar

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

STRC, Appraising Refund Section 

 

RBI A/C COMMISSIONER OF   CUSTOMS

11

Shri Subrata De

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

PAD, Drawback

 

RBI A/C COMMISSIONER OF   CUSTOMS

12

Shri Subrato Mukherjee

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Netaji Subhash Docks (NSD), Phonex Logistics CFS, Balmer Lawrie CFS, All Cargo CFS

RBI A/C COMMISSIONER OF   CUSTOMS

13

Shri Aloknath Mallick

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Appg Gr. V, Adjudication Cell

RBI A/C COMMISSIONER OF   CUSTOMS

14

Shri Kaushik Das

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Khidirpur Docks (KPD), Century Ply (Sonai & JJP) CFS, CWC CFS & CONCOR CFS

RBI A/C COMMISSIONER OF   CUSTOMS

15

Shri Anjan Ghosh

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

               MCD

RBI A/C COMMISSIONER OF   CUSTOMS

16

Shri Kalyan Bhattacharya

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Import & Export Assessment, Administration, Audit, Bond & MCD, Haldia

RBI A/C COMMISSIONER OF   CUSTOMS

17

Shri Chandra Nath Das

ASST. COMMISSIONER OF CUSTOMS  (PORT)& CPIO, CUSTOM HOUSE, KOLKATA

Export Group and Import Noting, Import Bond

RBI A/C COMMISSIONER OF   CUSTOMS