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    <title>Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, &#039;Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962</title>
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    <description>Restoration of the facility for acceptance of undertaking in lieu of bond allows importers/exporters to furnish an undertaking instead of a formal bond for Customs clearance during the temporary revival; such undertakings must be replaced by proper bonds within the prescribed replacement period, and the terms and conditions of the earlier circulars (as amended) continue to apply.</description>
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