Undertaking in lieu of bond permitted for customs clearance, with electronic submission and e records upload required. Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended, with the definitive bond submission deadline moved further and all other conditions of the governing Board Circular remaining in force. The undertaking must be submitted from the registered email of the IEC holder or authorised customs broker and uploaded to e-Sanchit. The relaxation will be reviewed by the Central Board, trade associations are asked to publicise the notice, and officers should treat the instruction as a standing order while reporting implementation difficulties to the designated contact.
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 permitted for customs clearance, with electronic submission and e records upload required.
Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended, with the definitive bond submission deadline moved further and all other conditions of the governing Board Circular remaining in force. The undertaking must be submitted from the registered email of the IEC holder or authorised customs broker and uploaded to e-Sanchit. The relaxation will be reviewed by the Central Board, trade associations are asked to publicise the notice, and officers should treat the instruction as a standing order while reporting implementation difficulties to the designated contact.
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