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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Transfer of assessment jurisdiction required after customs inquiry when duty or drawback discrepancies are found.</h1> 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.

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