Drawing of samples for the purpose of grant of drawback (Circular 47/2017- Customs dated 27.11.2017) –reg.

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..... CE NO.153 /2017 SUB : Drawing of samples for the purpose of grant of drawback (Circular 47/2017- Customs dated 27.11.2017) reg. Attention of the Exporters, Custom Brokers and all concerned is invited to the Board Circular No. 47/2017-Customs dated 27.11.2017, 34/95-Cus dated 6.4.1995, 57/97- Customs dated 31.10.1997 and 25/2005-Customs and PUBLIC NOTICE No. 22/ 2009 issued vide File No. .....

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..... ach 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 misus .....

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