Undertaking in lieu of bond under Section 143AA permitted during lockdown with extended acceptance and electronic submission required. Acceptance of an undertaking in lieu of bond under Section 143AA is extended, with a corresponding extension of the deadline for submission of the proper bond; original conditions in Public Notice No. 09/2020 remain applicable. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and, for Chennai Customs, also uploaded on the e-Sanchit portal. The extension will be reviewed at the end of the lockdown and stakeholders may provide feedback via the designated email.
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 under Section 143AA permitted during lockdown with extended acceptance and electronic submission required.
Acceptance of an undertaking in lieu of bond under Section 143AA is extended, with a corresponding extension of the deadline for submission of the proper bond; original conditions in Public Notice No. 09/2020 remain applicable. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and, for Chennai Customs, also uploaded on the e-Sanchit portal. The extension will be reviewed at the end of the lockdown and stakeholders may provide feedback via the designated email.
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