Post inquiry transfer of customs documents enables reassessment and exercise of assessment powers by the proper officer. Section 110AA requires that where an officer, after inquiry, investigation or audit, believes duties were short levied, refunds or drawbacks were erroneously allowed, or interest was mischarged, the officer must transfer documents and a written report to the proper officer under section 5 or to an officer assigned by the Board; the designated proper officer or a subordinate may then exercise powers under sections 28, 28AAA or Chapter X to rectify the irregularity.