https://www.taxtmi.com/forum/issue?id=113568 A Letter of Undertaking (LUT) filed online is deemed accepted when an Application Reference Number (ARN) is generated; no physical documents need be submitted and exporters may export based on the ARN. If later the exporter is found ineligible to furnish LUT instead of a bond, the LUT may be rejected and treated as void ab initio. The circular clarifies this rule despite prior technical visibility issues to jurisdictional officers. en-us Tue, 03 Apr 2018 10:49:06 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113568 A Letter of Undertaking (LUT) filed online is deemed accepted when an Application Reference Number (ARN) is generated; no physical documents need be submitted and exporters may export based on the ARN. If later the exporter is found ineligible to furnish LUT instead of a bond, the LUT may be rejected and treated as void ab initio. The circular clarifies this rule despite prior technical visibility issues to jurisdictional officers. Discussion-Forum Customs Tue, 03 Apr 2018 10:49:06 +0530 https://www.taxtmi.com/forum/issue?id=113568