CBEC rescinds Circulars 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; States that 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, officer not below rank of Assistant / 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, states CBEC

Circular No. 47/2017-Cus dated November 27, 2017
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