Drawback sampling: risk-based selection; senior customs officers decide on samples and cases to be closed promptly. Prior circulars prescribing monetary sampling limits are rescinded and export consignments for drawback will be subject to selection under the Risk Management System. An officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits of each case; samples should be drawn only when necessary or on specific intelligence or suspicion of misuse. Senior-level monitoring must ensure sampling is limited and that cases are closed promptly after test reports, ordinarily 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.
Drawback sampling: risk-based selection; senior customs officers decide on samples and cases to be closed promptly.
Prior circulars prescribing monetary sampling limits are rescinded and export consignments for drawback will be subject to selection under the Risk Management System. An officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits of each case; samples should be drawn only when necessary or on specific intelligence or suspicion of misuse. Senior-level monitoring must ensure sampling is limited and that cases are closed promptly after test reports, ordinarily within thirty days from let export.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
