TaxTMI 
TaxTMI 
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
Can SB be changed when Goods exported with payment of Tax and wrongly mentioned under LUT
08 Nov 2023 
2 Replies 
2611 Views Asked by
Amendment of shipping bill can be authorised post-export under Customs Act to correct export scheme and permit conversion.
Amendment of a shipping bill filed under LUT is permitted post presentation and post export where documentary evidence existing at the time of export supports the change; the customs framework allows authorised electronic amendments and recognises conversion of a shipping bill after export to an instrument based scheme, with case law indicating no absolute time limit for such corrections. (AI Summary)
Amendment of a shipping bill filed under LUT is permitted post presentation and post export where documentary evidence existing at the time of export supports the change; the customs framework allows authorised electronic amendments and recognises conversion of a shipping bill after export to an instrument based scheme, with case law indicating no absolute time limit for such corrections. (AI Summary)