https://www.taxtmi.com/forum/issue?id=110485 Letter of Undertaking for exports must be executed and renewed yearly with range officers responsible for verification. While LUTs relieve exporters from furnishing bonds, practice diverges on stamp duty and attestation: some officers require higher-value stamp paper and notary attestation for legal enforceability, others note the UT-1 format need not be on stamp paper. State stamp amendments and departmental notices have produced inconsistent requirements; the matter has been referred to legal section for clarification. Exporters should follow local officer directions until authoritative guidance is issued. en-us Wed, 08 Jun 2016 20:45:51 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110485 Letter of Undertaking for exports must be executed and renewed yearly with range officers responsible for verification. While LUTs relieve exporters from furnishing bonds, practice diverges on stamp duty and attestation: some officers require higher-value stamp paper and notary attestation for legal enforceability, others note the UT-1 format need not be on stamp paper. State stamp amendments and departmental notices have produced inconsistent requirements; the matter has been referred to legal section for clarification. Exporters should follow local officer directions until authoritative guidance is issued. Discussion-Forum Central Excise Wed, 08 Jun 2016 20:45:51 +0530 https://www.taxtmi.com/forum/issue?id=110485