Customs reassessment procedure requires transfer of documents after inquiry for exercise of assessment and recovery powers. Where, after inquiry, investigation or audit, an officer of customs believes duties or interest have been short levied, not levied, short paid, not paid, or that refunds or drawbacks have been erroneously allowed, the officer must transfer the relevant documents and a written report to the proper officer having jurisdiction for assessment or to the officer who allowed the refund/drawback; in multiple jurisdictions the Board may assign an officer, and the receiving proper officer or a subordinate shall exercise the applicable assessment and recovery powers.