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    <title>Drawing of samples for the purpose of grant of drawback</title>
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    <description>Sampling for export drawback claims is now governed by the Risk Management System and by case-by-case determination by an officer not below the rank of Assistant or Deputy Commissioner of Customs; older circulars prescribing fixed monetary sampling limits and exemptions have been rescinded, and sampling may be performed where specific intelligence or suspicion of misuse or fraud exists.</description>
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