Drawing of samples for the purpose of grant of drawback - Customs - PUBLIC NOTICE No. 45/2017

MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI - 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 07.12.2017 PUBLIC NOTICE No. 45/2017 Subject: Drawing of samples for the purpose of grant of drawback - Reg. Attention of the Exporters, Custom Brokers and all concerned is invited to the Board Circular No.47/2017-Cus. dated 27.11.2017, 34/95-cus. dated 6.4.1995, 57/97-Customs dated 31.10.1997 and 25/2005-Customs, prescribing monetary limits with respect to drawing of samples for the purpose of grant of drawback and giving exemptions from sampling requirements in certain situations. 2. In this regard, in order to further facilitate trade and enhance the ease of doing business, Board has decided to rescind the Circular Nos. 34/95-Cus dated 6.4.1995, 57/97Customs dated 31.10.1997 and 25/2005-Customs. The export shipments shall continue to be subjected to appropriate treatment in terms of risk criteria provided in Risk Management System (RMS). 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. Customs may draw samples in case of any specific intelligence or doubt of misuse, fraud, etc. 3. Difficulties faced, if any, may be brought to the notice of this Office immediately. (K.V.V.G. DIWAKAR) COMMISSIONER