Drawing of samples for drawback: senior customs officers decide necessity under risk-based selection; samples only for intelligence or doubt. Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization.
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.
Drawing of samples for drawback: senior customs officers decide necessity under risk-based selection; samples only for intelligence or doubt.
Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
