https://www.taxtmi.com/circulars?id=59124 Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud. en-us Tue, 17 Apr 2018 00:00:00 +0530 Tue, 15 Jan 2019 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59124 Drawing of samples for grant of drawback is tied to risk assessment and case-specific necessity; earlier monetary-limit circulars have been rescinded. Export consignments are subject to the Risk Management System, and where selected for assessment an officer not below Assistant or Deputy Commissioner will decide on drawing samples. Samples will be drawn only when necessary because drawback payment depends on finalisation after receipt of test reports. Samples may also be drawn on specific intelligence or suspicion of misuse or fraud. Circulars Customs Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59124