https://www.taxtmi.com/acts?id=40773 Action may be taken after inquiry, investigation or audit where a customs officer has reason to believe that duty has been short-levied, not levied, short-paid, unpaid, or erroneously refunded, or that drawback or interest has been erroneously allowed, short-levied, not levied, short-paid, unpaid, or refunded. The officer must transfer the relevant documents with a written report to the proper officer having jurisdiction, or to the officer assigned by the Board where multiple jurisdictions exist, so that the relevant customs recovery powers may be exercised by the competent authority. en-us Tue, 29 Mar 2022 17:09:46 +0530 Mon, 25 May 2026 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40773 Action may be taken after inquiry, investigation or audit where a customs officer has reason to believe that duty has been short-levied, not levied, short-paid, unpaid, or erroneously refunded, or that drawback or interest has been erroneously allowed, short-levied, not levied, short-paid, unpaid, or refunded. The officer must transfer the relevant documents with a written report to the proper officer having jurisdiction, or to the officer assigned by the Board where multiple jurisdictions exist, so that the relevant customs recovery powers may be exercised by the competent authority. Act-Rules Customs Tue, 29 Mar 2022 17:09:46 +0530 https://www.taxtmi.com/acts?id=40773