Reveiw of Circular No. 17/2020 dated 03004.2020 namely Measures to facilitate trade during the lock down period' — Section 143AA of the Customs Act, 1962
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Undertaking in lieu of bond extended, permitting temporary customs clearance without bond and deferring bond submission. Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended until 15.05.2020, with the deadline for submission of the proper bond deferred until 30.05.2020; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e-sanchit; other conditions remain unchanged and the measure will be reviewed at the end of the lockdown.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Undertaking in lieu of bond extended, permitting temporary customs clearance without bond and deferring bond submission.
Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended until 15.05.2020, with the deadline for submission of the proper bond deferred until 30.05.2020; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e-sanchit; other conditions remain unchanged and the measure will be reviewed at the end of the lockdown.
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