Can SB be changed when Goods exported with payment of Tax and wrongly mentioned under LUT

[deepak gulati]

We have exported Goods with payment of Tax, CHA wrongly filed documents as Export under LUT.

Can SB be changed now, as Refund is tedious from department and easy in case of with payment of tax

AI Summary

Amend Your Export Shipping Bill Under Section 149 of Customs Act with Existing Documentation, No Time Limit Required. A user inquired about the possibility of amending a shipping bill (SB) after goods were exported with tax payment but incorrectly filed under the Letter of Undertaking (LUT). The response confirmed that amendments are possible under Section 149 of the Customs Act, 1962, provided there is existing documentary evidence from the time of export. Amendments can also be made electronically through the customs automated system. Relevant case laws and regulations were cited to support the possibility of such amendments without a specific time limit, as per the Customs Act and related regulations.