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        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.

        <h1>Exemption from sample drawl for AEO certificate holders streamlines drawback processing under existing drawback circulars.</h1> Exemption from drawl of physical samples is extended to holders of AEO Certificate for processing export drawback claims, directing trade to follow Board Circular No. 05/2017-Cus. and earlier Drawback Division circulars as operative guidance and to report any implementation difficulties to the department.

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