Customs post-inquiry action requires transfer of documents for short levy, refunds, drawback, and interest irregularities. Action following inquiry, investigation, audit, or other specified proceedings requires transfer of relevant documents and a written report when customs duty or interest has been short-levied, not levied, short-paid, not paid, or erroneously refunded, or when drawback has been erroneously allowed. The documents go to the proper officer, or to the officer who allowed the refund or drawback, and in multiple-jurisdiction matters to the officer assigned by the Board. The powers under sections 28, 28AAA, or Chapter X are then exercised by the proper officer or a subordinate officer under section 5.
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.
Customs post-inquiry action requires transfer of documents for short levy, refunds, drawback, and interest irregularities.
Action following inquiry, investigation, audit, or other specified proceedings requires transfer of relevant documents and a written report when customs duty or interest has been short-levied, not levied, short-paid, not paid, or erroneously refunded, or when drawback has been erroneously allowed. The documents go to the proper officer, or to the officer who allowed the refund or drawback, and in multiple-jurisdiction matters to the officer assigned by the Board. The powers under sections 28, 28AAA, or Chapter X are then exercised by the proper officer or a subordinate officer under section 5.
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