https://www.taxtmi.com/circulars?id=59945 Drawing of samples for the purpose of grant of drawback will follow risk-based selection under the Risk Management System and no longer rely on fixed monetary limits. Where consignments are selected for assessment or examination, an officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits. Senior monitoring is required to ensure samples are taken only when necessary and cases are closed promptly; samples may be taken on specific intelligence or suspicion of misuse or fraud. en-us Thu, 30 Nov 2017 00:00:00 +0530 Sat, 02 Mar 2019 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59945 Drawing of samples for the purpose of grant of drawback will follow risk-based selection under the Risk Management System and no longer rely on fixed monetary limits. Where consignments are selected for assessment or examination, an officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits. Senior monitoring is required to ensure samples are taken only when necessary and cases are closed promptly; samples may be taken on specific intelligence or suspicion of misuse or fraud. Circulars Customs Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59945