https://www.taxtmi.com/circulars?id=60461 Sampling for grant of drawback is limited to cases selected under the Risk Management System or justified on merits; a Customs officer not below Assistant or Deputy Commissioner must decide sample-drawing, and samples may be drawn where there is specific intelligence or suspected misuse or fraud, with senior monitoring to ensure necessity and timely finalisation after test reports. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 02 Apr 2019 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60461 Sampling for grant of drawback is limited to cases selected under the Risk Management System or justified on merits; a Customs officer not below Assistant or Deputy Commissioner must decide sample-drawing, and samples may be drawn where there is specific intelligence or suspected misuse or fraud, with senior monitoring to ensure necessity and timely finalisation after test reports. Circulars Customs Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60461