Undertaking in lieu of bond: replacement deadline extended and provisional assessment permitted under pandemic facilitation measures. Provisional assessment may be effected upon submission of a Bond or an Undertaking in lieu of Bond for eligible categories as per the cited circulars and public notices, subject to existing security requirements. Importers using the undertaking must replace it with a proper Bond by the revised deadline prescribed by the Commissionerate; all other provisions of the earlier Public Notice remain in force.