https://www.taxtmi.com/circulars?id=59526 Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department. en-us Mon, 04 Dec 2017 00:00:00 +0530 Sat, 09 Feb 2019 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59526 Customs guidance permits sampling for drawback only when necessary, on the merits of each case or where specific intelligence or suspicion of misuse or fraud exists; selection remains governed by the Risk Management System and sampling decisions must be made by an officer not below Assistant or Deputy Commissioner. Sample testing impacts finalization of drawback payment, so samples should be limited and related cases completed promptly, and trade should report any difficulties to the department. Circulars Customs Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59526