Acceptance of undertaking in lieu of bond extended; upload to e Sanchit required and bond submission deadline deferred. Temporary acceptance of an undertaking in lieu of a customs bond under Section 143AA is extended and the deadline for submission of the proper bond is further extended; the relaxation will be reviewed by the CBIC at the end of the lockdown. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and must also be uploaded on e Sanchit. All other conditions in Circular No.17/2020 remain unchanged; the notice is to be publicised and treated as a standing order, with implementation difficulties to be reported to the Additional/Joint Commissioner of Customs.
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.
Acceptance of undertaking in lieu of bond extended; upload to e Sanchit required and bond submission deadline deferred.
Temporary acceptance of an undertaking in lieu of a customs bond under Section 143AA is extended and the deadline for submission of the proper bond is further extended; the relaxation will be reviewed by the CBIC at the end of the lockdown. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and must also be uploaded on e Sanchit. All other conditions in Circular No.17/2020 remain unchanged; the notice is to be publicised and treated as a standing order, with implementation difficulties to be reported to the Additional/Joint Commissioner of Customs.
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