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of <h1>Indian Customs Eases Bond Requirements u/s 143AA Amid COVID-19; Temporary Undertakings Allowed Until May 15, 2020.</h1> In response to the COVID-19 pandemic, the Indian Customs authority issued a temporary relaxation under section 143AA of the Customs Act, 1962, to facilitate trade. Until May 15, 2020, importers and exporters can submit an undertaking instead of the usual bonds required under sections 18, 59, and 143. This applies to government entities, manufacturers, authorized economic operators, status holders, and warehouse facility users. The undertaking must match the bond content, be signed by the IEC holder, and be replaced with a proper bond by May 20, 2020. Additional conditions may apply to ensure compliance and safeguard revenue.
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