https://www.taxtmi.com/circulars?id=59890 Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization. en-us Thu, 30 Nov 2017 00:00:00 +0530 Wed, 27 Feb 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59890 Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization. Circulars Customs Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59890