law: Custom Act, 1962 
  143.
  
  Power to Allow Import or Export on Execution of Bonds in Certain Cases. – 
  (1)
  
  Where this Act or any other law requires anything to be done before a person
  
  can import or export any goods or clear any goods from the control of officers
  
  of customs and the Assistant Commissioner of Customs is satisfied that having
  
  regard to the circumstances of the case, such thing cannot be done before such
  
  import, export or clearance without detriment to that person, the Assistant
  
  Commissioner of Customs may, notwithstanding anything contained in this Act or
  
  such other law, grant leave for such import, export or clearance on the person
  
  executing a bond in such amount, with such surety or security and subject to
  
  such conditions as the Assistant Commissioner of Customs approves, for the
  
  doing of that thing within such time after the import, export or clearance as
  
  may be specified in the bond.
  (2)
  
  If the thing is done within the time specified in the bond, the Assistant
  
  Commissioner of Customs shall cancel the bond as discharged in full and shall,
  
  on demand, deliver it, so cancelled, to the person who has executed or who is
  
  entitled to receive it; and in such a case that person shall not be liable to
  
  any penalty provided in this Act or, as the case may be, in such other law for
  
  the contravention of the provisions thereof relating to the doing of that
  
  thing.
  (3)
  
  If the thing is not done within the time specified in the bond, the Assistant
  
  Commissioner of Customs shall, without prejudice to any other action that may
  
  be taken under this Act or any other law for the time being in force, be
  
  entitled to proceed upon the bond in accordance with law.