https://www.taxtmi.com/circulars?id=71194 Customs clearance may proceed on acceptance of an undertaking in lieu of prescribed bonds during the specified relaxation period. The facility covers bonds required for provisional assessment, warehousing, and other customs purposes, subject to replacement with a proper bond by 15 July 2021. Eligible entities include public-sector bodies, manufacturer or actual-user importers, Authorised Economic Operators, status holders, and warehousing importers. The undertaking must reflect prescribed bond terms and cannot substitute mandated security. Warehousing transfers and ownership changes remain restricted to specified eligible categories. en-us Mon, 10 May 2021 00:00:00 +0530 Tue, 08 Sep 2026 11:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71194 Customs clearance may proceed on acceptance of an undertaking in lieu of prescribed bonds during the specified relaxation period. The facility covers bonds required for provisional assessment, warehousing, and other customs purposes, subject to replacement with a proper bond by 15 July 2021. Eligible entities include public-sector bodies, manufacturer or actual-user importers, Authorised Economic Operators, status holders, and warehousing importers. The undertaking must reflect prescribed bond terms and cannot substitute mandated security. Warehousing transfers and ownership changes remain restricted to specified eligible categories. Circulars Customs Mon, 10 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71194