https://www.taxtmi.com/circulars?id=1389 Classification and interpretation of drawback entries must be resolved by field adjudicating officers, who should pass appealable speaking orders; only Commissioners or Chief Commissioners may refer substantial matters to the Board. Junior officers must not send classification queries or sealed samples directly to the Board. Field formations must dispose of exporter queries locally, issue standing orders for staff and trade guidance, and view unauthorized deviations seriously with potential disciplinary action. en-us Tue, 12 Feb 2002 00:00:00 +0530 Wed, 09 Nov 2022 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1389 Classification and interpretation of drawback entries must be resolved by field adjudicating officers, who should pass appealable speaking orders; only Commissioners or Chief Commissioners may refer substantial matters to the Board. Junior officers must not send classification queries or sealed samples directly to the Board. Field formations must dispose of exporter queries locally, issue standing orders for staff and trade guidance, and view unauthorized deviations seriously with potential disciplinary action. Circulars Customs Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1389