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Circular No. 23/2020-Customs F.No.473/02/2020-LC Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes Customs) North Block, New Delhi Dated- 11th May, 2020 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Com
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FAQ :
The circular extends the measure to facilitate trade during the lockdown period by allowing an undertaking to be accepted in lieu of a bond for customs clearance.
The facility to accept an undertaking in lieu of a bond has been extended until 30th May 2020.
The date for submitting the proper bond, in lieu of which the undertaking is accepted, is extended to 15th June 2020.
No, the conditions underlined in Circular No. 17/2020 dated 03.04.2020 remain unchanged.
This facility was introduced as a measure to facilitate trade during the lockdown period announced due to the COVID-19 pandemic.
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Notification No : Circular No. 23/2020-CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-23-2020.pdf