✦ Is there a requirement for this particular chemical in the importing country?
✦ Is it a first time order or is it part of an irregular ordering pattern?
✦ Has the customer specified any unusual packaging requirements?
✦ Is the consignment to travel by airfreight? Is this cost effective for the particular chemical?
✦ Is there a bona fide delivery address? Do the delivery requirements specify a post office box number?
✦ Is the consignment destined for a named individual within a company?
Does the factory fall within the range jurisdictional limits of the excise officer signing the documents?
Is the factory situated near/far from the inland container depot?
Does the nature of goods declared and the destination specified compatible? Is the destination near a drug producing region? Is the nature of goods ‘chemicals ‘by whatever name called?
Change in custom house agent from usual firm? Particularly when the goods are chemicals?

Documents
The documents recovered during a search should be carefully examined. Pay special attention to the following documents:
✦ Past shipping bill or bills of entry
✦ Transport documents
✦ Private documents relating to transactions
✦ Documents relating to bank accounts
✦ Documents relating to properties

Careful and timely scrutiny of documents may provide valuable clues and evidence of links between members of trafficking networks, their foreign links and the flow of money earned from the illegal venture.

Compare the information on documents with goods:
Labels – are they in conformity with the documents or have been removed or altered?
Destination on packages and those in the documents- do they match? Is the same language used?
Are the goods in question non-manifested goods?
Is there any manipulation in cargo abstraction?
In case of export of precursor check list:
· Does the exporting company actually exist
· Is it registered for the purpose
· Is the chemical ordered and its quantity consistent with the use for which it is specified
· Is there a requirement for this particular chemical in the importing country
· Is it a first time order
· Is it a part of an irregular ordering pattern
· Is the chemical obtainable at a better price locally
· Has the customer specified any unusual packaging requirements i.e. small containers unsuitable for industry
· Is the consignment to travel by airfreight? Is this cost effective for the particular chemical
· Is there a Bonafide delivery address?
· Do the delivery requirements specify a post office box number
· Is the consignment destined for a named individual within the company
Special attention to recovery of following documents in investigation:
· Post shipping bills/ bills of entry
· Transport documents
· Private documents relating to transactions
· Diaries having telephone numbers
· Documents relating to bank accounts
· Documents relating to properties.

Statements
Questioning the persons involved in, or concerned with, a diversion and carefully recording their statements play a very important role in successful investigations.

The statements should, among other things, contain the following:
✦ Place, date and time.
✦ Name and address of person giving the statement.
✦ Name and designation of person asking the questions.
✦ Name and addresses of persons who are witnesses, if any.
✦ Notice given to the person being questioned concerning his right against self-incrimination.
✦ Signature of the person preparing the statement should also be taken into consideration.
Investigating officers should keep in mind the following while recording statements.
✦ Use short questions confined to one topic that can be clearly and easily understood.
✦ Ask questions that require narrative answer and avoid questions that can be answered by 'YES' or 'NO'.
✦ Avoid leading questions, that is, questions that suggest an answer.
✦ Ask the interviewee how he or she learned what he or she states to be a fact.

The interviewee should also be required to deliver the factual basis of any conclusions stated.
✦ Remain alert to prevent the interviewee from aimless wandering and demand a direct response.
✦ Concentrate more on the answer than on the next question.
✦ To avoid an unrelated or incomplete chronology, the investigating officer should clearly understand each answer and ensure that any lack of clarity is eliminated before continuing further. When all the important points get resolved, the officer should terminate the interview. If possible, leave the door open for further contact with the person giving statements.

The investigating officer should get the answers from the person under questioning to the basic questions such as

Who? Complete identification should be made of all persons referred to in the case. This includes descriptions, addresses, aliases, citizenships, reputations, business names, associates, if the person cannot be identified by name, a physical description should be requested. Which should include, age height, weight, colour of the eyes, hair, skin, description of build, clothing, unusual markings, scars, mental or physical defects, questions should also cover such aids worn by the individual such glasses, hearing aids, wig or cap, cane, braces.

What? Complete details as to what happened during the diversion operation. Questions should relate to events, methods and systems. A complete answer should be developed. Trace the event from its inception to its culmination. For e.g.: a precursor sale starts with a customer placing an order either orally or written and terminates when the money is received. Every detail concerning what happened to that sale and what happened to every book record document or person connected with it should be determined.

Why? Everything is done for a purpose. Determine the motive by questioning the subject about his action. What caused him to act? Who caused him to act? How was he motivated? Since these are the most important questions especially when relating to or reflecting an evil purpose they should receive special considerations.


Where? Complete details regarding the location of books, records, assets, bank and brokerage accounts, witnesses, clients, customers, sales deposit boxes and the like. a description of the location should include the general area as well as the identification of the person who has custody and control of the item , complete description of the place should include the size, shape, colour and location.

When? The time and date can be established by direct questioning by relating the incident to some known event or by associating the event to some person place of thing. And

How? Complete details about how the diversion of the chemicals occurred. Or how the operation was conducted. How did the subject acquire knowledge? Was it through seeing, hearing, feeling, or smelling or performing certain works or duties? How transactions were recorded : written, typed, machine entries, which language? ……… of the events.

After completion of investigation, the report:
Table of contents
Body of the report
List of exhibits, List of witnesses
Appendices, Exhibits

The body of the report should contain
introduction
summary of findings
explanation of the accused
evidence
comments of the investigator or investigating team on the explanation of the accused
conclusion and recommendations

The essentials of good investigative report are fairness, accuracy, completeness, uniformity, conciseness and logical presentation. Report facts - fairly and impartially.

Follow-up
Follow-up should be immediate and swift as any delay facilitates the destruction of evidence by the suspects. Samples of seized precursors should be drawn and sealed as per the prescribed procedure and sent to a laboratory for testing as early as possible. The chain of custody of the seized goods, documents and other forms of evidence should be properly recorded to establish their integrity in a court of law.