Sample drawing for drawback clarified: prior circulars rescinded and samples to be drawn only when necessary. Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud.
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.
Sample drawing for drawback clarified: prior circulars rescinded and samples to be drawn only when necessary.
Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud.
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