Page 91 - ELT_2nd_15th April 2020_Vol 372_Part
P. 91
Customs Circulars and Public Notices
Novel Corona Virus pandemic (COVID-19) — Various
measures announced by Government to facilitate trade
during the lockdown period under Customs Section
143AA — Clarification
Subject : Measure to facilitate trade during the lockdown period - Section 143AA
of the Customs Act, 1962 - Regarding
Board has received representations from the field formations about
difficulty being faced by importers/exporters and their authorised Customs
Brokers, during the ongoing lockdown period announced by the Government to
prevent the spread of COVID-19 pandemic in the country, in obtaining notarised
stamp papers for furnishing bonds required by Customs in certain situations
during the assessment and clearance of goods. The measures taken by the
Government to prevent the said pandemic are at present in force for a period of
21 days w.e.f. 25-3-2020 i.e. till 14-4-2020.
2. In light of the unprecedented situation caused due to COVID-19
pandemic, Board has decided to take certain measures for a temporary period in
terms of section 143AA of the Customs Act, 1962 with a view to expedite
Customs clearance of goods and for maintaining balance between Customs
control and facilitation of legitimate trade.
3. In this regard, Board has approved relaxation of the requirement to
submit bonds prescribed under section 18, section 59 and section 143, and under
notifications issued in terms of section 25 of the Customs Act, 1962, subject to
compliance of conditions as listed below in this Circular.
3.1 While the above-referred lockdown is presently in force till 14-4-
2020, considering that the importer/exporter may find it difficult to comply with
EXCISE LAW TIMES 15th April 2020 107

