The CBIC vide Circular No. 23/2020 – Customs dated May 11, 2020, which review the measure to facilitate trade in section 143AA of the Customs Act, 1962, wherein the relaxation was given, in the context of lockdown announced by the Government due to COVID-19 pandemic, to accept an undertaking in lieu of a bond required during customs clearance, subject to conditions as underlined in the circular. The facility was extended till 15.052020 vide Circular 21/2020 dated 21.04.2020
2. In reference to MHA order 40-3/2020-DM-I(A) dated 01.05.2020, wherein the lockdown was further extended for two weeks with effect from 4th May, 2020, and taking into consideration that it might take sometime after the end of the lockdown for the situation to normalize, the Board has decided to further extend the facility of accepting undertaking in lieu of bond for the period till 30.05.2020. Consequently, the date for submission of proper bond in lieu of which the undertaking is being temporarily accepted is extended till 15.06.2020. This relaxation will be reviewed by the Board at the end of the lockdown period:
3. The conditions underlined in Circular No.17/2020 dated 03.04.2020 stand as they are.
The Circular can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-23-2020.pdf;jsessionid=01D77154B3FAF6148B1DD5126A053006