Sampling for drawback: risk-based selection and senior-officer approval required, with monitoring to ensure timely case closure. Sampling for grant of drawback is limited to risk-based selections under the Risk Management System or cases with specific intelligence; an officer not below Assistant or Deputy Commissioner must decide sampling on merits. Drawn samples require testing and drawback payment depends on finalization after test reports. Senior-level monitoring is required to ensure sampling only when necessary and timely case closure, with an operational expectation of closure within thirty days from date of let export.