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        Case ID :
        Customs

        Measure to facilitate trade during the lockdown period - section 143AA of the Customs Act. 1962

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        Customs bond relaxation permits undertakings to expedite clearance during lockdown, subject to replacement and recordkeeping requirements. Temporary relaxation permits undertakings in place of prescribed Customs bonds to expedite clearance during the lockdown, subject to conditions including replacement of the undertaking with a proper bond within the stipulated period and maintenance of records by Customs formations for all cases of relaxation.
                          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.

                                Customs bond relaxation permits undertakings to expedite clearance during lockdown, subject to replacement and recordkeeping requirements.

                                Temporary relaxation permits undertakings in place of prescribed Customs bonds to expedite clearance during the lockdown, subject to conditions including replacement of the undertaking with a proper bond within the stipulated period and maintenance of records by Customs formations for all cases of relaxation.


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