Undertaking in lieu of bond extended acceptance period, bond submission deadline deferred and e Sanchit upload required. 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.