Drawing of Samples for the purpose of grant of drawback - Customs - Public Notice No. 06/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) NORTH EASTERN REGION CUSTOM HOUSE, 110 M. G. ROAD, SHILLONG 793001 C. No. VIII(29)01/CUS/TECH/2001/24124-45(A) Dated: 30-11-2017 Public Notice No. 06/2017 Dated Shillong the30th November, 2017 Subject: Drawing of Samples for the purpose of grant of drawback- reg. Attention of all concerned is drawn to Circular Nos. 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, Central Board of Excise and Customs has decided to rescind the Circular Nos. 34/95-Cus dated 6.4.1995, 57/97- Customs 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 (RMS1. 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. 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. [Authority: Circular No. 47/2017-Cus dated 27.11.17 issued vide F. No. 609/13/2017-DBK, Government of India, Department of Revenue, Central Board of Excise Customs]. (Bandhana Deori) Commissioner