Acceptance of undertaking in lieu of bond extended during lockdown, with deferred deadline for filing the required bond. The Board has extended the temporary facility to accept an undertaking in lieu of the bond required under section 143AA of the Customs Act for clearance during the lockdown, with a deferred deadline for submission of the proper bond in respect of such undertakings. All conditions specified in the original circular remain unchanged, the measure will be reviewed at the end of the lockdown, implementation difficulties may be reported, and the Public Notice is to be treated as a Standing Order for officers.