The advice of Special Secretary & Member, CBEC vide DO Letter dated Feb. 6 to all Chief & Principal Commissioners said that “a few field offices have requested clarification as to whether LUT for exports would be accepted by Customs or GST Officials. It is clarified that LUT would have to be accepted by GST Officials.”
He also asked the Chief Principal Commissioners of Customs, Customs (Preventive) to take necessary administrative steps to carry out the scheme of reorganization.
“I also expect that HRD issues have also been taken up and sorted with respective CCA’s. Besides, manning the revised jurisdictions, it is essential that we inform the trade as to what all subjects customs formations would be handling which were previously been handled by Central Excise/ GST Formations.” For the benefit of field formations, a non-exhaustive list of function has been attached to the circular.
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