Extension of facility vide Circular No. 17/2020 dated 03.04.2020 namely, ‘Measure to facilitate trade during the lockdown period-Section 143 AA of the Customs Act, 1962’
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Undertaking in lieu of bond extended during COVID lockdown, with deadline for formal bonds deferred pending review. The Board has extended the temporary facility permitting acceptance of an undertaking in lieu of a bond for customs clearance during the COVID-19 lockdown; the deadline for submission of the proper bond in lieu of which the undertaking is accepted is deferred, the earlier conditions remain applicable, and the relaxation will be reviewed at the end of the lockdown period.
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 during COVID lockdown, with deadline for formal bonds deferred pending review.
The Board has extended the temporary facility permitting acceptance of an undertaking in lieu of a bond for customs clearance during the COVID-19 lockdown; the deadline for submission of the proper bond in lieu of which the undertaking is accepted is deferred, the earlier conditions remain applicable, and the relaxation will be reviewed at the end of the lockdown period.
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