Previous year LUT filed accidentally on shipping

[Ayush Jain]

I think my CHA has accidentally filed the LUT number of previous year in the shipping bill made in June this year. However I am unable to see the LUT number on the shipping bill itself. If in case the lut number is incorrect, what shall I do now ? Any way to correct it since shipping bill has been filed . Kindly guide on this issue. Is there any way to fix this or any kind of remedy available? Your expert opinion is very much appreciated 

AI Summary

Clerical LUT year error on shipping bill won't bar zero-rating; retain current LUT, seek Customs amendment, keep records A clerical error listing a prior year LUT on a filed shipping bill generally does not defeat zero-rating or refund entitlement. Exporter should retain the current-year LUT and supporting documents and may seek a shipping bill amendment from Customs by producing the original shipping bill, exporter's letter explaining the discrepancy, copies of both LUTs, invoices and shipping documents. A government circular permits condonation of minor procedural lapses and ex post facto acceptance of LUTs where exports are substantiated. If challenged, submit the records and follow Customs' amendment procedure; maintain evidence in case of departmental scrutiny.