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<h1>New Customs Inquiry Rules: Officers Must Transfer Reports for Action u/s 124 for Assessed Goods Without Duty Shortfall.</h1> The Central Board of Indirect Taxes and Customs issued Notification No. 30/2022-Customs (N.T.) on March 31, 2022, under the Customs Act, 1962. It mandates that for cases involving goods with completed entry and assessment, but not covered by section 110AA due to no shortfall in duty, customs officers must conduct inquiries or investigations. They must then transfer the documents and a written report for further action under section 124 to the customs officer at the entry station or, in cases involving multiple jurisdictions, to the officer at the station with the highest goods value. This notification is effective from its publication date.