No. CLE-HO/POL/DBK/17-18
Dec. 6, 2017

Members of the Council

Sub : Drawal of samples for the purpose of grant of Drawback

Dear Member

The Central Board of Excise and Customs (CBEC) has issued a Customs Circular No. 47/2017 dated 27.11.2017 (copy enclosed) stating the following.

1)  The export shipments shall continue to be subjected to appropriate treatment in terms of risk criteria provided in Risk Management System (RMS).

2) Wherever export consignments are selected for assessment or examination, the officer of Customs not below the rank of Assistant or Deputy Commissioner of Customs would determine the need to draw sample on merits of each case.

3) Since drawback payment is subject to finalisation of case after receipt of test report of samples, monitoring on regular basis at senior level should be undertaken so that samples are drawn only where necessary and the cases are closed in a timely manner and not later than thirty days from date of let export. Customs may draw samples in case of any specific intelligence or doubt of misuse, fraud, etc.

Members may kindly note the above.

Thanks and regards

R. Ramesh Kumar
Executive Director

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