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        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.

        <h1>Undertaking in lieu of bond extended acceptance period, bond submission deadline deferred and e Sanchit upload required.</h1> Temporary acceptance of an undertaking in lieu of a bond for customs clearance is extended; the formal bond submission deadline is deferred. Undertakings must be sent from the registered email of the importer/EXIM code holder or their authorised customs broker and must also be uploaded on e Sanchit. Other conditions of the prior circular continue to apply and the relief will be reviewed after the lockdown.

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