Drawback sampling procedures: senior customs officers to decide necessity of samples and monitor timely closure. Rescission of prior monetary-limit circulars is announced and drawback sampling will follow Risk Management System selection; where consignments are selected for assessment or examination, a Customs officer not below the rank of Assistant or Deputy Commissioner will decide on sampling based on merits, with samples limited to necessary cases including specific intelligence or suspected misuse, and senior-level monitoring required to ensure timely finalisation of drawback claims after test reports.
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.
Drawback sampling procedures: senior customs officers to decide necessity of samples and monitor timely closure.
Rescission of prior monetary-limit circulars is announced and drawback sampling will follow Risk Management System selection; where consignments are selected for assessment or examination, a Customs officer not below the rank of Assistant or Deputy Commissioner will decide on sampling based on merits, with samples limited to necessary cases including specific intelligence or suspected misuse, and senior-level monitoring required to ensure timely finalisation of drawback claims after test reports.
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