Circular No. 26/2020-Customs Dated 29/05/2020
Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measures to facilitate trade during the lockdown period- section 143 AA of the Customs Act, 1962'-
Kind attention is invited to Board’s Circular No. 17/2020 dated 03.04 2020 on ‘Measure to facilitate trade during the lockdown period- section 4 the Customs Act, i96n’ wherein 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 30.05.2020 vide Circular 23/2020 dated 11.05.2020.
2. In reference to MHA order
40-3/2020-DM-I(A) dated 17.05.2020, wherein the lockdown was further extended
for two weeks with effect from 18 May, 2020, and taking into consideration that
it might take sometime after the end of the lockdown for the situation to
normalise, the Board has decided to further extend the facility of accepting
undertaking in lieu of bond for the period till 15.06.2020. Consequently, the
date for submission of proper bond in lieu of which the undertaking is being
temporarily accepted is extended till 30.06.2020. 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.
4 Suitable Trade Notice/ Standing Order may be issued to guide the trade and
industry. Difficulty, if any, faced in implementation of this circular may be
brought to the notice of Board immediately.
(Bullo Mamu)
OSD (LC)