Relaxation of bond requirement: Customs may accept undertakings in lieu of bonds for eligible traders, subject to safeguards. Temporary relaxation under section 143AA permits Customs to accept a signed undertaking from specified importer/exporter categories in lieu of prescribed bonds, provided the undertaking mirrors the bond content, is submitted from the registered IEC or authorised broker, includes a commitment to furnish the proper notarised bond by the stipulated deadline, and does not replace security where mandated; security must be furnished as directed by the proper officer.