Mr Davis' name and email emerged in a document was released by Immigration NZ after a complaint to the Ombudsman about information being withheld.
The document should have been released earlier but was "incorrectly considered out of scope", said Immigration's parent department, the Ministry of Business, Innovation and Employment.
Questions from the Herald seeking information about whether Mr Davis' was inside Customs' rules have been rebuffed.
A spokeswoman said: "Customs is not able to comment about a named employee's conduct."
Customs also refused to say if any information about Mr Dotcom had been passed to the FBI - again citing privacy.
The email has brought calls from Green Customs spokesman Steffan Browning for explanations.
"There needs to be some very clear explanations. Greg Davis should be held accountable. From that email, that appears to be something that is potentially even illegal that is being suggested."
The refusal by Customs closes the door on any explanation after Customs Minister Maurice Williamson said the email was an "operational" issue and so had nothing to do with him.
His spokesman referred questions to Customs.
At the time of sending the email, Mr Davis was running Customs' Integrated Targeting Operations Centre.
The centre collects huge amounts of personal information about travellers which Customs is empowered under certain circumstances to pass to other countries.
Just weeks before the email was sent, Prime Minister John Key opened ITOC saying: "Anyone who is innocent has nothing to fear."