Drawal of samples for drawback: sampling only when necessary, guided by risk selection and anti fraud measures. Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department.
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.
Drawal of samples for drawback: sampling only when necessary, guided by risk selection and anti fraud measures.
Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department.
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