Drawback sampling authority: senior customs may decide sampling under risk criteria, limiting samples to necessary cases. The Board rescinds earlier circulars prescribing sampling limits and directs a risk based discretionary sampling regime: consignments selected under the Risk Management System will be examined and an officer not below Assistant/Deputy Commissioner will determine sampling necessity on merits; samples are to be drawn only when necessary or on specific intelligence of misuse or fraud, with senior monitoring to ensure timely finalisation and issuance of Public Notices and Standing Orders for guidance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback sampling authority: senior customs may decide sampling under risk criteria, limiting samples to necessary cases.
The Board rescinds earlier circulars prescribing sampling limits and directs a risk based discretionary sampling regime: consignments selected under the Risk Management System will be examined and an officer not below Assistant/Deputy Commissioner will determine sampling necessity on merits; samples are to be drawn only when necessary or on specific intelligence of misuse or fraud, with senior monitoring to ensure timely finalisation and issuance of Public Notices and Standing Orders for guidance.
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