Drawing of samples for drawback: sampling now guided by risk criteria and senior-authority discretion to prevent misuse. The Board rescinds earlier circulars on sampling limits and requires export consignments to be processed under the Risk Management System. When consignments are selected for assessment or examination, a Customs officer not below Assistant or Deputy Commissioner must decide on sampling necessity; samples may be drawn on specific intelligence or suspicion of misuse. Drawback payment is subject to finalisation after receipt of test reports, with senior-level monitoring to ensure sampling only when necessary and timely case closure.
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Drawing of samples for drawback: sampling now guided by risk criteria and senior-authority discretion to prevent misuse.
The Board rescinds earlier circulars on sampling limits and requires export consignments to be processed under the Risk Management System. When consignments are selected for assessment or examination, a Customs officer not below Assistant or Deputy Commissioner must decide on sampling necessity; samples may be drawn on specific intelligence or suspicion of misuse. Drawback payment is subject to finalisation after receipt of test reports, with senior-level monitoring to ensure sampling only when necessary and timely case closure.
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