https://www.taxtmi.com/circulars?id=59858 Exports by entities holding Authorized Economic Operator certificates at Tier II and Tier III are exempted from the routine requirement of drawal of physical samples for the purpose of processing and grant of customs drawback, subject to an exception where specific information or intelligence warrants sampling. The exemption streamlines drawback claims while preserving an intelligence-driven sampling override. en-us Thu, 16 Mar 2017 00:00:00 +0530 Tue, 26 Feb 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59858 Exports by entities holding Authorized Economic Operator certificates at Tier II and Tier III are exempted from the routine requirement of drawal of physical samples for the purpose of processing and grant of customs drawback, subject to an exception where specific information or intelligence warrants sampling. The exemption streamlines drawback claims while preserving an intelligence-driven sampling override. Circulars Customs Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59858