https://www.taxtmi.com/acts?id=40773 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. en-us Tue, 29 Mar 2022 17:09:46 +0530 Fri, 19 Jun 2026 11:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40773 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. Act-Rules Customs Tue, 29 Mar 2022 17:09:46 +0530 https://www.taxtmi.com/acts?id=40773