Declarations - Who is the proper officer to accept as correct

Application made under the RTI Act.

Vide Notification No. 90/2013 - Customs (N.T.) dated 29.08.2013, the passengers who come to India shall declare their accompanied bagge in Form I appended to the Customs Baggage Declaration Regulations, 2013. Kind attention is also drawn to the following weblink wherein the Form I is published on the web.

In this regard please furnish the following information::-

Is the ‘Declaration’ an evidence under the provisions of the Indian Evidence Act, 1872.

Who is the proper officer to accept the ‘Declaration’ as correct.

Is the ‘Declaration’ to be treated as ‘sworn affidavit’.