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        Customs

        Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, “Measure to facilitate trade during the lockdown period –section 143AA of the Customs Act, 1962: Regarding

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        Acceptance of undertaking in lieu of bond restored for customs clearance; proper bond must replace undertaking by specified deadline. Acceptance of an undertaking in lieu of bond for customs clearance is restored until 30.06.2021; undertakings furnished must be replaced with a proper bond by 15.07.2021. All terms and conditions from Circular No.17/2020, as amended by Circular No.21/2020, continue to apply. The facility is issued to mitigate trade difficulties during COVID 19 lockdowns and the Trade Notice is to be treated as a standing order for officers, with difficulties to be reported to the Additional Commissioner (Technical) by email.
                          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 restored for customs clearance; proper bond must replace undertaking by specified deadline.

                                Acceptance of an undertaking in lieu of bond for customs clearance is restored until 30.06.2021; undertakings furnished must be replaced with a proper bond by 15.07.2021. All terms and conditions from Circular No.17/2020, as amended by Circular No.21/2020, continue to apply. The facility is issued to mitigate trade difficulties during COVID 19 lockdowns and the Trade Notice is to be treated as a standing order for officers, with difficulties to be reported to the Additional Commissioner (Technical) by email.


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