Sampling for drawback: customs to draw samples only when necessary, senior officers authorize and ensure timely case closure. Sampling for grant of drawback is limited to cases selected under the Risk Management System or justified on merits; a Customs officer not below Assistant or Deputy Commissioner must decide sample-drawing, and samples may be drawn where there is specific intelligence or suspected misuse or fraud, with senior monitoring to ensure necessity and timely finalisation 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.
Sampling for drawback: customs to draw samples only when necessary, senior officers authorize and ensure timely case closure.
Sampling for grant of drawback is limited to cases selected under the Risk Management System or justified on merits; a Customs officer not below Assistant or Deputy Commissioner must decide sample-drawing, and samples may be drawn where there is specific intelligence or suspected misuse or fraud, with senior monitoring to ensure necessity and timely finalisation after test reports.
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 
