No objection certificate for beaching granted provisionally where duty challan generation is delayed, subject to duty credit and undertaking. Provisional policy allows grant of No Objection Certificate for beaching where the Bill of Entry is filed, assessment queries complied with, but the customs duty challan is not generated due to delay; the importer must show available credit in the Electronic Cash Ledger, provide an undertaking to await Customs Out of Charge and payment before dealing with vessel material, and comply with the Customs Act, Rules and relevant Standing Orders. The relaxation is temporary pending amendment of the Ship Breaking Code and does not alter the requirement to pay assessed duties prior to Out of Charge.