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    <description>Extension of temporary acceptance of an undertaking in lieu of bond under section 143AA of the Customs Act to facilitate customs clearance during the lockdown; the facility and the deadline for submission of the proper bond are extended, existing conditions of Circular No. 17/2020 remain, and the undertaking must be sent from the IEC holder&#039;s or authorised broker&#039;s registered email and uploaded to e-sanchit.</description>
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