https://www.taxtmi.com/acts?id=40716 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. en-us Mon, 28 Mar 2022 14:38:22 +0530 Mon, 28 Mar 2022 14:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40716 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. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:38:22 +0530 https://www.taxtmi.com/acts?id=40716