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<h1>New Circular Rescinds Previous Sampling Rules for Drawbacks, Emphasizes Risk-Based Approach and Faster Resolution.</h1> The circular issued by the Central Board of Excise & Customs rescinds previous circulars related to the drawing of samples for granting drawbacks. It aims to facilitate trade and improve business efficiency by allowing customs officers to determine the necessity of sampling based on risk criteria. Sampling should only occur when intelligence or suspicion of misuse arises, and cases should be resolved within thirty days. The circular emphasizes the importance of regular monitoring by senior officials and instructs the issuance of public notices and standing orders for guidance. Any challenges encountered should be reported to the Board.