Acceptance of undertaking in lieu of bond extended; bond submission deferred and undertaking must be emailed and uploaded.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and the deadline for submission of the proper bond deferred; all other conditions of the earlier circular and public notice remain in force. 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. Difficulties in implementation are to be reported to the designated Joint Commissioner email, and the Public Notice directions are to be treated as a Standing Order for officers.

IGST refund facilitation extended to allow correction of SB invoice mismatches, expediting refunds and urging exporter compliance.
Extension permits correction of invoice mismatches causing SB error that block automated IGST refund disbursal for export Shipping Bills up to the specified cutoff; stakeholders are urged to rectify and prevent such mismatches and to report remaining difficulties to the Commissioner for assistance.

Undertaking in lieu of bond: acceptance extended during lockdown, with deferred bond submission and email/e Sanchit filing allowed.
Temporary acceptance of an undertaking in lieu of bond will be extended during the lockdown with a deferred deadline for submission of the proper bond; undertakings must be submitted from the registered email of the IEC holder or their authorised customs broker or uploaded on e Sanchit. All other conditions of the earlier public notice remain unchanged and the measure will be reviewed after the lockdown.

Provisional assessment requirements revised: bond/undertaking obligation affirmed and bond replacement deadline extended for importers.
Importers using provisional assessment must submit a Bond or Undertaking in lieu of Bond per Circular 17/2020 read with Public Notice 22/2020 as amended by Public Notice 29/2020; paragraph 4.2 is amended to reference the amended framework and security requirements, and paragraph 5 is amended to extend the deadline for replacing the Undertaking with a proper Bond. Other provisions of Public Notice No. 24/2020 remain unchanged; the notice is to be publicized, treated as a Standing Order, and any difficulties reported to the Additional Commissioner (Technical).

Undertaking in lieu of bond permitted for in-bonding procedures, with requirement to replace undertaking by revised deadline.
Relaxation permits submission of an undertaking in lieu of bond for in-bonding of goods imported under Warehouse Bill of Entry via the importer's or broker's registered email to the designated AC (Bond); the AC will process or forward requests per roster. The notice amends the designated email, extends the deadline to replace the undertaking with a proper bond, requires the Bond Section to record such relaxations, and instructs trade associations and officers to publicize and treat the notice as a standing order.

Undertaking in lieu of bond extended; submit via registered IEC email and e Sanchit, replace with proper bond before deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and remains subject to review; customs formations must record cases of relaxation. The undertaking must be submitted from the registered email ID of the IEC holder or their authorised customs broker and uploaded to e-Sanchit. Importers/exporters availing the facility must replace the undertaking with a proper bond before the stipulated cut-off and comply with all other conditions of the earlier public notice.

IGST refunds: SB005 correction extended for shipping bills up to year-end to unblock automated refund processing.
Extension of the SB005 error correction facility in the Customs EDI system is authorized to address invoice mismatches that block automated IGST refunds for export shipping bills. Due to persistent mismatches and COVID 19 related hardships, the correction facility is extended to cover shipping bills dated up to the end of 2019; affected bills are published on the Custom House website and stakeholders must report implementation difficulties to the Deputy Commissioner of Customs (IGST Refunds).

Electronic sealing implementation deferred; new commencement date set and stakeholders directed to publicize and comply.
The operative commencement date for electronic sealing procedures for deposit and removal of goods from Custom Bonded Warehouses is deferred by amendment to the earlier Public Notice; all other provisions of that Public Notice remain unchanged. Trade stakeholders are directed to publicize the amendment and departmental officers must treat it as a Standing Order. Difficulties should be reported to the Additional Commissioner of Customs (Technical).

Undertaking in lieu of bond extended for lockdown relief; formal bond submission deferred and electronic filing permitted.
Temporary acceptance of a undertaking in lieu of bond for customs clearance during the lockdown is extended, with formal bond submission deferred until after the relief period; undertakings must be submitted from the registered email ID of the IEC holder or authorised broker and may also be uploaded on the electronic record system, while other conditions of the original circular remain in force.

Undertaking in lieu of bond extended, permitting temporary customs clearance without bond and deferring bond submission.
Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended until 15.05.2020, with the deadline for submission of the proper bond deferred until 30.05.2020; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e-sanchit; other conditions remain unchanged and the measure will be reviewed at the end of the lockdown.

Electronic sealing implementation deferred, stakeholders to note postponement and treat the notice as an operational standing order.
Implementation of the electronic sealing requirement for deposit in and removal of goods from Customs bonded warehouses, as prescribed in Circular No. 10/2020-Customs, is deferred in response to representations from e-seal vendors; the Board has set a new commencement date for the circular and directs stakeholders to treat this Public Notice as a standing order for officers, with an invitation to report implementation difficulties to the issuing office.

Undertaking in lieu of bond extended for customs clearance, with email submission and e Sanchit upload requirements.
Acceptance of an undertaking in lieu of bond for customs clearance under the earlier circular is extended until 15.05.2020, with the deadline for filing the formal bond likewise extended. The undertaking must be submitted by the registered email of the IEC holder or their authorised customs broker, and zones may additionally require uploading the undertaking on e Sanchit. All other conditions of the prior circular remain in force and the measure will be reviewed by the Board at the end of the lockdown.

Undertaking in lieu of bond extended during lockdown; formal bond submission deferred, email and e Sanchit submission permitted.
Acceptance of an undertaking in lieu of bond for customs clearance is extended until 15.05.2020, with the deadline for submission of the proper bond deferred until 30.05.2020. The undertaking must be submitted from the registered email ID of the IEC holder or their authorised customs broker; customs zones may also require uploading on e Sanchit. All other conditions of the prior circular continue, the extension will be reviewed after the lockdown, and implementation issues should be reported to designated appraisement officers.

Drawback claim compliance requires exporters to submit authenticated query replies via EDI and authorized email to enable processing.
Exporters must track Shipping Bill status and submit query responses in the EDI system; a scanned reply on company letterhead, authenticated by an authorized signatory and sent from the exporter's authorised email (as registered with DGMP) must be emailed to [email protected]. Processing of drawback claims will proceed only after the exporter files the reply in EDI. A contact is provided for difficulties to facilitate liquidation of pending claims.

IGST refunds via SB005 alternate mechanism: stakeholders must consult the circular and avail provided relaxations.
Notification advises that CBIC Circular 22/2020 establishes an alternate mechanism for IGST refunds in SB005 and related relaxations; eligible importers, exporters, customs brokers and other stakeholders are directed to consult the circular and avail the relaxations, and to report any implementation difficulties to the Commissioner of Customs (Prev.) Jamnagar.

Undertaking in lieu of bond extended during lockdown; acceptance continued with registered email submission and e Sanchit upload required.
Temporary acceptance of an undertaking in lieu of the formal customs bond is extended until 15.05.2020, with the proper bond to be submitted by 30.05.2020. The undertaking must be sent from the registered email ID of the IEC holder or authorised customs broker and uploaded on e Sanchit. All other conditions of the earlier Public Notice remain in force and the relaxation will be reviewed at the end of the lockdown period.

Special Refund and Drawback Drive accelerates processing of pending refund and IGST claims by requiring prompt document rectification.
A Special Refund and Drawback Disposal Drive has been instituted at the Customs Commissionerate, Ludhiana to expedite pending refund, drawback and IGST refund claims by requiring applicants to furnish requisite documents and rectify errors to designated refund officers, including submission for PFMS bank-account validation, with specified contact points and instructions for CHAs and trade associations to inform exporters.

IGST refund on exports: extension of SB005 alternate mechanism, stakeholders urged to review circular and avail relaxations.
IGST refund on exports under the alternate SB005 mechanism has been extended; stakeholders including importers, exporters and customs brokers are directed to consult the referenced circular and avail the relaxations offered, and to report any implementation difficulties to the issuing office.

SB005 error correction extended for earlier shipping bills to facilitate IGST refund processing and ease exporter hardship.
Extension of the SB005 error correction facility in the Customs EDI system to permit resolution of invoice mismatches that block automated IGST refund disbursal for shipping bills up to the specified cutoff; trade stakeholders are directed to prevent such mismatches and issue guiding trade notices, and field formations must report implementation difficulties to the Board.

Undertaking in lieu of bond extended for customs clearance, with deferred bond submission and option for electronic upload.
Temporary acceptance of an undertaking in lieu of bond for customs clearance is extended until fifteen May, with the deadline for submission of the proper bond deferred until thirty May; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e Sanchit. All other conditions of the earlier circular remain unchanged and the Board will review the relaxation at the end of the lockdown period.