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    <title>Drawing of samples for the purpose of grant of drawback</title>
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    <description>Prior circulars prescribing monetary thresholds for sampling in drawback cases are rescinded; export consignments will be subject to selection under the Risk Management System and, when selected for assessment, an officer not below the rank of Assistant or Deputy Commissioner will determine on merits whether to draw samples. Senior-level monitoring will ensure samples are drawn only when necessary and cases are finalised promptly, with closure within thirty days from the date of let export.</description>
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      <description>Prior circulars prescribing monetary thresholds for sampling in drawback cases are rescinded; export consignments will be subject to selection under the Risk Management System and, when selected for assessment, an officer not below the rank of Assistant or Deputy Commissioner will determine on merits whether to draw samples. Senior-level monitoring will ensure samples are drawn only when necessary and cases are finalised promptly, with closure within thirty days from the date of let export.</description>
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