Drawing of samples: senior customs officers decide case-by-case; RMS risk selection and intelligence guide sampling decisions. Sampling for export drawback claims is now governed by the Risk Management System and by case-by-case determination by an officer not below the rank of Assistant or Deputy Commissioner of Customs; older circulars prescribing fixed monetary sampling limits and exemptions have been rescinded, and sampling may be performed where specific intelligence or suspicion of misuse or fraud exists.
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: senior customs officers decide case-by-case; RMS risk selection and intelligence guide sampling decisions.
Sampling for export drawback claims is now governed by the Risk Management System and by case-by-case determination by an officer not below the rank of Assistant or Deputy Commissioner of Customs; older circulars prescribing fixed monetary sampling limits and exemptions have been rescinded, and sampling may be performed where specific intelligence or suspicion of misuse or fraud exists.
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