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Issue ID: 120371
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Previous year LUT filed accidentally on shipping

Date 20 Aug 2025
Replies 12 Replies
Views 1471 Views
Asked by
LUT clerical error: shipping bill entry can be amended and minor lapses won't bar zero rating benefits.
Use of an incorrect LUT in a shipping bill is a clerical/typographical lapse that does not ordinarily deny zero rating if exports occurred under LUT. The shipping bill can be amended with Customs by submitting the original shipping bill, exporter letter, copies of prior and current LUTs, invoices and other supporting documents. Administrative guidance permits condonation of delayed or post facto LUTs where substantive export conditions are met, and refunds should not be withheld for minor procedural lapses. (AI Summary)

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 

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