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        Customs

        The customs authority has implemented a Single Unified...

        Customs launches SEB under Ekal Anubandh for nationwide electronic bonds, digital execution, e-BG linking; manual bonds phased out

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                          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.
                                The customs authority has implemented a Single Unified Multi-Purpose Electronic Bond (SEB) under the "Ekal Anubandh" initiative, enabling all-India electronic execution and linking of bonds and bank guarantees via the ICEGATE portal, effective immediately and replacing manual bonds/BGs from 15.08.2025 except in exceptional, approval-granted cases. The SEB allows importers/exporters to submit a single all-India bond, add obligations or amounts later, pay stamp duty electronically, execute bonds digitally through NeSL, and link/verify e-BGs; procedures, formats, bank lists, and annexures are provided, phased implementation will follow with user feedback, and limited manual filings are permitted under specified supervisory approval.
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