Review of Circular No. 17/2020 dated 03.04.2020 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 for lockdown relief; formal bond submission deferred and electronic filing permitted. Temporary acceptance of a undertaking in lieu of bond for customs clearance during the lockdown is extended, with formal bond submission deferred until after the relief period; undertakings must be submitted from the registered email ID of the IEC holder or authorised broker and may also be uploaded on the electronic record system, while other conditions of the original circular remain in force.
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 for lockdown relief; formal bond submission deferred and electronic filing permitted.
Temporary acceptance of a undertaking in lieu of bond for customs clearance during the lockdown is extended, with formal bond submission deferred until after the relief period; undertakings must be submitted from the registered email ID of the IEC holder or authorised broker and may also be uploaded on the electronic record system, while other conditions of the original circular remain in force.
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