https://www.taxtmi.com/circulars?id=56471 Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 30 Nov 2017 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56471 Rescission of earlier sampling Circulars replaces monetary-based exemptions with a risk-based approach: export consignments will be processed under the Risk Management System and sampled only when RMS selects them or when an assessing officer not below Assistant/Deputy Commissioner, on merits, determines sampling is necessary. Sampling should be limited to necessary cases or where specific intelligence or doubt of misuse/fraud exists, with senior-level monitoring to ensure timely completion of cases and closure within thirty days from let export. Circulars Customs Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56471