Risk Management System: export sampling limited to RMS-selected consignments or senior-officer-determined cases, with samples only for suspected misuse. Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export.
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.
Risk Management System: export sampling limited to RMS-selected consignments or senior-officer-determined cases, with samples only for suspected misuse.
Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export.
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