The history of sea Customs at, or around, what is now Chennai, commences about 600 A.D., when the seaport of Mamallapuram (present Mahabalipuram) flourished under the rule of the Pallava King Mahendra Varma. The Dana Adigaries of the Pallava Kingdom (Treasury Officers) were executing the Customs responsibilities here

In 1613, English Traders had formed a commercial settlement in this port of India. A few years later, in 1639, the British East India Company received the grant of a small territory around Madraspatnam from the Naick of Wandiwash, Shri Damarla Venkatapathy, who was subject to the jurisdiction of the Raja of Vijayanagar. On this site was erected Fort St. George. It was in Fort St. George that sea Customs duties were first collected by the British. Madraspatnam became a Presidency in 1654 and began to be known as Madras. For 23 years the Agent of the East India Company, the Governor, was in charge of collection of revenue in the Presidency. Later on, a Council of members was appointed to run the company affairs in Madras, with the Governor as President of the Council.

In 1677, during the Governorship of Lord Streynsham Master, each member of the Council was given an individual charge to look after. The 4^th Member of this Council was given the charge of Judicial work and Customs Revenue Collection. He was designated as the Choultry Justice and Customer. The Fourth Council in 1677, Mr. Timothy Wilkes may be said to have been the first person to perform the duties of the Collector of Customs at Madras. His office was at the Choultry House where he looked after the Sea and Land Customs work of the Presidency. He was given a staff of one Assistant and two writers. The Choultry House was a sort of office, located at the market street opposite the North Gate of the Fort St. George (in the present Esplanade area). He attended his office twice a week along with the Mint Master and Pay Master to hear cases and petitions.

In 1685-86, Mr. John Nicks the Fourth Council, was the last Customer to be in charge of both land and Sea Customs Revenue. On 29^th August, 1687 Lord Elihu Yale took charge as Governor of Madras Presidency. He separated Sea Customs and Land Customs Work. He appointed as the Land Customer, the Sixth Council – Mr.Williams Fraser who was entitled to be considered as the First Land Customs Officer. In the 1700 A.D. there was an officer called “Land Customer” who collected the Land Revenue dues and taxes. He was much like a modern Collector (District Collector) who dealt with Land Customs Revenue. The Fourth Council Mr. Robert Freeman was the first “Sea Customer”, as distinguished by Mr. Timothy Wilkes who as mentioned earlier performed the duties of the Sea Customer as well as the Land Customer and was known originally as “the Customer”. The Sea Customer had a staff of 4 members. His Deputy Mr.Giules Lilcolh was called a “FACTOR” and collected the Customs Revenue at a shed near the Sea Gate (Present Main Gate of Fort St. George, on the beach Road) where all the godowns were located. Mr. John Hill, the ‘SEARCHER’ (similar to the present rummaging officer) and Mr. Frances Willcox and Mr. Samuel Omen were the ‘Writers’. The Sea Customer was paid a salary of  50/- per annum in the year 1686 A.D.

In the year 1688, the Governor House or the Fort House was rebuilt with three floors and the administrative office was at the tope floor where the Custom House functioned. The working hours of the Custom House in the year 1689 were from 8 a.m.-11 a.m. in the morning and 2 p.m.-4 p.m. in the afternoon.

In 1785, Lord Campbell, the Governor of Madras Presidency constituted the Board of Trade to collect the Revenue in the Madras Presidency. A separate Sea Customer was appointed instead of the Fourth Council and he was directly responsible to the Board of Trade. Mr. Clerk Robert was appointed Secretary to the Board of the Trade or the Board of Revenue was Mr. Alexander Davidson. The First Sea Customer under the Board of Trade was Mr. Robert Barclay and Mr. Sandon was his Deputy. His Custom House functioned from a masonry building near the Sea Gate of Fort St. George.

In later years when this building showed signs of decay, there was a series of correspondence as to where the Custom House should be located with reference to the expanding trade.  Capt. Lennor of Madras Engineers in  early 1798 suggested the construction of a Pier of solid masonry, which could subsequently be developed into a closed harbour at the Esplanade area of the Black Town.

Capt. Lennor also suggested that the spacious building opposite the Port be rebuilt so that it could be used as a Custom House, Master Attendant’s Office and Exchange. The Government appreciated his plan but postponed the plan due to “the enormous amount” required for its implementation. But the Government was influenced by this suggestion to transfer the Custom House to the Northern Esplanade of the Black Town.

On this suggestion the Board of Trade desired to shift the Custom House to the Building at the Black Town on the Northern Esplanade opposite to Beach. This structure, a large square pile of 300 ft. each side, built round an interior court of quadrangle, was the old North Granary or Paddy Godown which had repeatedly been used also as a place of confinement of Prisoners of War.

The Board of Trade consisting of M/s. E.W.Fellofield, C.B.Dent, John Chamier and Roger Darwall reported in favour of the conversion of the edifice into a Custom House and a Marine yard. They had consulted Mr.James Call, the Sea Customer and George Taswell, the Master Attendant. The latter stated that the Northern half of the building would suffice for the Sea Customer and that the remainder should be allotted to the Master Attendant and Marine Store-Keeper. While this was under discussion, the Sea Customer was compelled to vacate his office to the tents fixed on the beach. Latter on, temporary sheds were provided for the Sea Customer on the Beach of the Northern Esplanade.

In early 1799, Lord Mornington later to be Marquis of Wellesley, the Governor General, came to Madras on his way to Calcutta. He ordered the Chief Engineer, Major General Patrick Ross, to divide the building for the Sea Customer and Master Attendant. The buildings were divided by a wall carried across the square from the East to the West Front, the north side to the Marine. Repairs to the three sides of the building as well as two long sheds within the square were effected. The alteration of the portion of the East face, 136 ft. in length; to accommodate officers, including the construction of Verandah 20 ft. in width, both above and below was also effected. The whole work was completed at the end of the year 1799. The transfer of the Custom House to the Northern Esplanade also marked the removal of all the shops and the commercial establishments form the Fort St. George to the Black Town, near the Custom House.

A little earlier, on 31^st August, 1798, Lord Edward Clive (1754-1839) son of Lord Clive, the Baron had taken over as Governor (1798-1803) of Madras Presidency. Lard Edward Clive is more important in the history of the Madras Custom House, than as the famed hero of Plassey.  It was this Lord Clive who ordered the transfer of the Custom House from the Fort St. George to its present site.  It was also during Lord Edward Clive’s period that the first legalized Sea Customs Regulation Sec.2 of Regulation I of 1802 was passed, and then amended as Regulation II of 1803.  It is seen from the Sea Customs Proceedings of that time that Lord Edward Clive abolished the post of the Sea Customer and Land Customer and created the posts of Collectors of Sea Customers, who were appointed in each Sea Port District and were put in charge of Sea and Land Customs Revenue.  The last “Sea and Land Customs Revenue.  The last “Sea Customer” was Mr. JAMES Call. The first “Collector of Customs” was Mr. Walter Balfour who took office in the year 1800.  In 1808, the Madras Sea Customs was brought under the Board of Revenue.

In 1812, regulations were prepared for the Custom House, ‘Kanakupillais’ (Accountants) were to take account of every boat load and no goods were allowed to be removed from the beach, until such account was taken.  The coolies who carried the goods from the beach to the Custom House were to be permanently employed to work at a fixed rate.  All goods except grain were to be landed in front of the Custom House.  The Master of the ship had to furnish a list of each boat load to be filled within the Kanakupillai’s Cadjan List.  Confiscated goods under regulations of 1803 and II of 1812 were sold and after duty had been deducted, one third of the remainder was given to the Collector of Customs and one sixth to his Deputy.

In 1844, Act VI of 1844 Bill was passed which provided for the Presidency to Control the Land and Sea Customs Revenue.  After 1859, the imported goods were assessed according to rates fixed in the Customs Duties Act, 1859.  This was followed by Act VI of 1863.  These Acts were later replaced by the Indian Customs Duties Act, 1867 and this by the Indian Customs Duties Act, 1870 and so on.

In the year 1867, the Collector of Sea Custom was paid a salary of Rs.3500/- p.m. and his Deputy Collector a salary of RS. 1,500/-p.m. In 1867, the Sea Customs Bill was passed which empowered the local Government to appoint necessary Sea Customs Officials.

The District Collector was empowered to perform the duties of collector of Customs when there was no separate collector for Sea Customs, or in his absence.   At Madras, the offices of the collector of Customs and the District Collector were housed side by side, separated only by a narrow street across which was a wooden bridge joining the two offices.

The Collector of Madras attended the office of the collector of Customs using this passage.  The District Collector attended half a day at the office of the Collector of Customs and other half at the office of the Collector of Madras District.

The collector was assisted by a Dy .Collector of Customs on a salary of Rs. 700/- p.m. and two appraisers on RS.500/- and RS.300/-p.m. respectively and an office manager on RS.225/- with an establishment expenditure of Rs. 3,507/- p.m.  In 1882, Indian Tariff Act changed this pattern with one Dy. Collector and one Appraiser, the latter on RS.500/- p.m. and one office Manager on RS.100/- p.m. with an establishment expenditure of RS. 1,962/- Customs superintendents on a salary or RS.242/- p.m. were posted to look after the minor ports at Tuticorin, Nagapattinum, Nagore, Adiramapattinam, Cochin and Kilakarai.  All these officials came under the Board of Revenue.  There was also a separate Collector of Land Revenue Land Customs and Opium in the year 1891.

In the year 1921, the Government of India wanted the view of the Maritime Local Government as to the advisability of Centralising the Customs administration under direct control of the Government of India, and the consensus of opinion was in favour of the proposal.  In pursuance of the decision arrived, Messrs. A.F.Loftus Tottenham, I.C.S., and H.H.Lloyd, I.C.S., were first appointed as a First Members of the Board known as “Central Board of Revenue” during the year 1924.  At the time the collector of Customs was Mr. C.R.Watkis, CIE.                          

The list of the chief Customs executives/collectors/commissioners since 1801 is detailed below:

The first Indian to officiate as Collector of Customs at Madras was Mr. P.N.Chandavarkar (8.9.1932 to 7.10.1932) but this was during the short period of leave of the regular incumbent Mr.C.R.Watkins, C,.I.E.  The First Indian Collector at Madras Custom House to function in a regular capacity was Mr.F.J.Karaka (6.4.35 to 02.12.35) father of the noted journalist, the late Mr.D.F.Karaka.

  The function of supervising the Port Trust was also for a time exercised by the Collector of Customs, who was the Ex. Officio Chairman of the Harbour Trust Board.   Later, the functions were bifurcated and a separate officer was appointed as Chairman of the Port Trust in the year 1901.  The Harbour Trust Board was formed in 1886 during the period of Mr. R.W.Barlow and the first Madras Port Trust Chairman was Mr. R.W.Barlow who was also the Collector of Customs.  Mr.F.Spring was the appointed Chairman of the Harbour Trust / Board in 1904 during the period of J. Twigg, I.C.S. esq. Collector of Customs.

The Collector of Customs, Madras was also in charge of the outports in the Presidency till 1936, when they were bifurcated and handled over for administrative purposes to the Collector of Salt Revenue whose office was housed in the same building for years.  In the year 1949, Cochin was placed under the Administrative Control of the Madras Custom House and Vishakapatnam was added in the year 1956, but Cochin was bifurcated later on and placed under a separate Collector during the year 1956.

After the outbreak of the Second World War when Government of India decided to Control the Imports and Exports of the Country, the Collector of Customs was also the Controller of Imports and Exports, Mr. Richardson was the Collector of Customs in the year 1940-41 and Ex-Officio Controller of Imports and Exports.  He held this post for a total period of nearly 40 months, in various spells.  This is the longest time that a Controller of Customs at Madras acted as Foreign Trade Controller, Madras.

This Trade Control Department was bifurcated during the period of Shri.R.K.Vaish, Collector of Customs, Madras.  On the afternoon of 10.11.50 Shri Vaish made over his responsibilities as Trade Controller to the Office of a separate Import and Export Control Department.

As the activities of the Custom House and the work of the various departments accommodated in the building, increased due to the expansion of trade, the need was felt for a better and bigger accommodation.  It was decided in the year 1939 to demolish the old Custom House, which had become too old and some places in it were certified as unsafe for human occupation; but, due to the need for observing economy, and conserving all available finances for the war effort, the work of demolition was postponed till the war was over.

The work was taken up as part of the Second Five Year Plan to construct a six storied building to accommodate the Customs and all connected departments, so that it might be a boon to the trade and the public.  The old Custom House was demolished and the Custom House was temporarily accommodated from February 1957 in Mysore Bank Buildings in Netaji Subash Chandra Bose Road.   As the accommodation was found to be insufficient, a part of the building at No.88, Armenian Street was also hired with effect from 1.5.58.  the Manifest Clearance Department and the Statistical Department, functioned there.  The Customs Warehouse, Air Unit, Records and Laboratory were located in Jaffar Syrang Street, (behind the Old Custom House).  The new Custom House building having been completed in 1963, the Custom House shifted to the new building from the Mysore Bank Building.  This was during the period of Shri.B.Sen, Collector of Customs.

Principal Collector’s Office, South Zone originally set up at Madras in the year 1985, which had in its Jurisdiction over all the four Southern States, consisting of the Excise and Customs Collectorates of Madras, Madurai, Coimbatore, Trichy, Cochin, Bangalore, Belgaum, Hyderabad, Guntur and Visakhapatnam with the main objective of efficient fiscal administration.  In the year 1990, the South Zone was again bifurcated into two Zonal Units viz., Madras Zonal unit and Hyderabad Zonal UnitAs the administration became unwieldy to be within one Principal Collector’s grasp as the revenue receipts grew manifold in the Zone.The Madras Zonal Unit comprises of the Excise and Customs Collectorates of Madras, Madurai, Trichy, Coimbatore and Cochin.

Principal Collector has been redesignated as Chief Commissioner by the Finance Act, 1995.With effect from 16.7.97, the re-organisation of the Excise and Customs Commissionerates in the Chennai Zone has been effected and as of now, the Chief Commissioner’s Office, Chennai Zone has in its jurisdiction the State of Tamil Nadu only.A separate Chief Commissioner is in charge of Karnataka and Kerala States.

The principal function of the Chief Commissioner’s Office is to monitor the working of Commissionerates falling within its purview.  The Chief Commissioner has both statutory and administrative functions inter-alia, covering revenue monitoring, scrutiny of Orders-in-Original passed by Commissioners, declaration of Warehousing Stations, extension of warehousing period etc. thereby, drastically reducing the time taken by the trade for any of the above requirements.

The List of Chief Commissioners/Commissioners

The three Custom Commissonarates are to function under Chief Commissioner of Customs. There is a separate Cheif Commissioner of Customs (Preventive) who would also have jurisdiction over Preventive Commissonarates, Tiruchirapalli. This arrangement has come into effect from 01/11/2002.

Clasification of Customs Commissionerate

The Revenue Collections of Madras Customs date right from the beginning of the early English settlement in the 17^th Century.  In the early years and until 1677, the Agent and Governor of the Madras Presidency sent his revenue reports directly to the East India Company in England.  The major collections were from the sale of slaves and of trade goods.  In the year 1677, Lord Streynsham Master, the Agent and Governor of Madras Presidency appointed his Fourth Council as the Customer and the Customer was asked to submit the Customs Revenue Collections to the Council every month.  The first Customer, Mr.Timothy Wilkes collected the revenue in Madras Pagodas (1 Pound = 2 ½ Pagodas) the money that was in official use in those years in the Madras Presidency.
According to his statement the annual Sea Customs Collections in the year 1678 : 2343 Pagodas 2475-00-49.

Later on when the sea trade increased, the “Kanakupillais’ were empowered to make petty collections at the Sea Gate itself; and the bigger amounts were paid to the Sea Customer at his “Choultry Office”.

Mr.Randal Fowke, in his statement to the President Richard Benyan Esq., the Governor and the Council, stated that his total collections, included the Sea Gate duty by Kanakapillais, Customs duty on good imported as also on export of grains and the Anchorage Charges.
He was collecting a total of Pagodas 43182 – 28-26 in the year 1735.

In 1785, when the Board of Trade or Board of Revenue was constituted the Sea Customer was submitting his accounts directly to the Board.

According to the Board of Revenue proceedings the Deputy Sea Customer Mr. Sandan in his statement to the Board of Revenue stated that the total collections of Sea Customs on 23^rd August, 1786 were about Pagodas 27,225; recoverable debts were about Pagodas 26702-22-00, and doubtful debts were Pagodas.

In 1800, Lord Edward Clive transferred the Custom House from Fort St.George.  he last sea Customer Mr.James Call, due to the transfer of the Custom House and due to his prolonged sickness, was unable to submit his accounts regularly.  When the post of the Collector of Sea Customs was created, Mr. Walter Balfour, the first of accounts rendered to the Board Revenue, stated that the average monthly collections were about 2000 to 4000 Pagodas.

The first Sea Customs Regulation was passed in the year 1802, modified in the year 180. and again further modified in the year 1812.  These regulations had their effects on the Sea Customs Revenue collections.  Mr Harington, the Collector of the Sea Customs (1816 – 1821) in his letter to the Board of Revenue, states that the collection of Sea Customs Revenue in the 1815 was between 3000 to 6000 Pagodas per month.  This, after strict enforcement of the regulations, increased to more than 9000 Pagodas per month in the next year (1816).

In the beginning of the 19^th Century, Rupees were used instead of Pagodas.  In 1844, Act 4 of 1844, empowered the Presidency to Control the Land and Sea Customs Revenue.  The Sea Customs Collector, Mr. W.E.Underwood was asked for the Statement of Precious Metal imported in the year 1944 and the Accounts from 1842-43.   In this letter, dated 10^th October, 1844, to John Dent Esq., Senior Member and Acting President of the Board of Revenue, had stated that the Gold Bullion and Silver imports in 1844 were valued at Rs.5,86,188/- and that the total duty collection from July 1842 to July 1843 was RS.4,62,264-07 and from July 1843 to 1844 Rs. 5,11,697-12-2paise.

  Prevention of Smuggling

The age old Preventive formation of this Custom House dates back as early as 1686 A.D., when Mr. ROBERT FREEMAN, “SEA CUSTOMER” was assisted by a four member team including Mr. JOHN HILL, the ‘SEARCHER’ – similar to the present rummaging officer.

The clearance of baggage brought by Passengers and Crew members are attended to with utmost courtesy and without any delay.  To minimize the time taken for Customs clearance, to the passengers who visit Chennai by Tourist Vessels, Offices are flown to the previous foreign port and are pressed into the task of completion of all Customs formalities and clearance before the Vessel calls in the Port.  In earlier years, the Customs Officers of this Custom House used to Board the vessels plying between Madras and Singapore, at the port of Nagapattinam and commence onboard passenger baggage clearance enabling the passengers to complete their baggage examination before the vessel calls at Chennai Port.

Thorough rummaging of ships and aircrafts, systematic collection of intelligence about smuggling activities, cultivation of a wide network of informers, detailed investigation of cases with the aim of nabbing the real culprits, launching successful prosecutions leading to record percentage of convictions and detentions, are some of the important factors which resulted in the excellent performance of the Preventive Wing in this Custom House.