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    <title>Drawing of Samples for the purpose of grant of drawback</title>
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    <description>Rescission of prior monetary-limit circulars is announced and drawback sampling will follow Risk Management System selection; where consignments are selected for assessment or examination, a Customs officer not below the rank of Assistant or Deputy Commissioner will decide on sampling based on merits, with samples limited to necessary cases including specific intelligence or suspected misuse, and senior-level monitoring required to ensure timely finalisation of drawback claims after test reports.</description>
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