Section 41, The Customs Regu- Citation

Before the proper officer gives permission for a reportto be amended the master or his agent shall satisfy him in the case of goods found to be short either- (a) that the goods were not loaded, or (b) that they were discharged and landed at some previous port, or (c) that they were overcarried and landed at a subsequent port, or (d) that having been overcarried they were returned to ap.d landed in Sierra Leone on the return voyage or by some other aircraft or ship which loaded them at the port to which they were overcarried.