Transfer of assessment jurisdiction required after customs inquiry when duty or drawback discrepancies are found. An obligation is created for a customs officer who, during proceedings under Chapter XIIA or the relevant customs chapter, believes there has been a duty shortfall, erroneous refund, or erroneously allowed drawback or interest discrepancy, to complete inquiry, investigation or audit and transfer the relevant documents with a written report to the proper officer having assessment jurisdiction or the officer who allowed the refund/drawback; in multiple jurisdictions the transfer is to an officer assigned by the Board and the receiving officer or a subordinate exercises the specified assessment powers.