Customs
Circular No-
29/2010 dated 20.8.2010
Extension of ACP Programme to Export Houses / Trading Houses – Regarding.
Kind attention is invited to Board’s Circular No.42/2005-Cus dated 24.11.2005
introducing Accredited Clients Programme (ACP) to grant assured facilitation to
importers who have demonstrated willingness to comply with Customs laws.
2. Representations have been received in the Board from Trade and Industry
Associations requesting to extend the benefit of ACP scheme to the category of
status holders like Export Houses, Star Export Houses, Star Trading Houses etc.
Requests have also been made to relax the criteria prescribed vide Board’s
Circular No.42/2005-Customs dated 24.11.2005 regarding eligibility for grant of
ACP status in cases booked in respect of Customs, Central Excise and Service Tax
issues so that purely technical cases should not become a disqualification.
3. The matter has been examined in the Board. In order to extend the facility of
ACP to other categories of importers, it has been decided to amend Para 7(i) of
the Circular No.42/2005-Cus dated 24.11.2005 to include the status holders under
the Foreign Trade Policy (FTP) as an eligible category for grant of
ACP.Accordingly, the Para 7(i) of the Circular No.42/2005-Cus dated 24.11.2005
will read as follows:
“ 7(i) They should have imported goods valued at Rs. Ten Crores [assessable
value] in the previous financial year; or paid more than Rs. One Crore of
Customs duty in the previous financial year; or, in the case of importers who
are also Central Excise assessees, paid Central Excise Duties over Rs. One Crore
from the Personal Ledger Account in the previous financial year, or they should
be recognized as ‘status holders’ under the Foreign Trade Policy.”
4. It is further clarified that the status holders under the FTP shall have to
fulfil the other criteria laid down in Paras 7(ii) to 7(vii) of the Circular
No.42/2005-Cus dated 24.11.2005 as modified by Para 6 below ,along with other
conditions of the said Circular in order to become eligible for grant of ACP
status.
5. In this regard, it is also clarified that in the application form attached at
Annexure - 1 to Circular No.42/2005-Cus dated 24.11.2005, the following shall be
inserted after Sl.No.23:
| “23A |
“Details of category of status holder granted under the FTP ” |
6. The Board has also considered the suggestions of the trade and industry to
redefine the criteria of cases/ of infringements relating to Customs, Central
Excise and Service Tax for grant of ACP status. Accordingly, it has been decided
to amend the Para 7(iii) of the Circular No.42/2005-Cus dated 24.11.2005 to
specify the following category of cases booked in the previous three years that
would disqualify a person from the grant of ACP . Thus, the amended para 7(iii)
will now read as follows:
“ 7(iii) They should have no cases of Customs, Central Excise or Service Tax, as
detailed below, booked against them in the previous three financial years.
(a) Cases of duty evasion involving mis-declaration / mis-statement/collusion /
willful suppression / fraudulent intent whether or not extended period for issue
of SCN has been invoked.
(b) Cases of mis-declaration and/or clandestine/unauthorized removal of
excisable / import / export goods warranting confiscation of said goods.
(c) Cases of mis-declaration / mis-statement / collusion / willful suppression /
fraudulent intent aimed at availing CENVAT credit, rebate, refund, drawback,
benefits under export promotion/reward schemes.
(d) Cases wherein Customs/Excise duties and Service Tax has been collected but
not deposited with the exchequer.
(e) Cases of non-registration with the Department with intent to evade payment
of duty/tax”.
7. The said Circular No 42/2005 – Cus dated 24.11.2005 will be further amended
by insertion of a new Para 8, which reads as under:
“8. The Chief Commissioners of Customs / Central Excise are empowered to report
to Risk Management Division (RMD), Mumbai, cases meeting the identified criteria
as per Para 7 (iii) above for exclusion from the ACP even though Show Cause
Notice has not been issued.”
8 Further,the existing paras 8 to 15 of Circular No.42/2005-Cus dated 24.11.2005
will be renumbered as paras 9 to 16, respectively.
9. Board’s Circular No.42/2005-Cus dated 24.11.2005 stands modified to above
extent.
10 A suitable Public Notice and Standing Order may be issued for the guidance of
the trade and staff.
11 Difficulties faced, if any, in implementation of this Circular may be brought
to the notice of the Board.
F.No.450/90/2010-Cus-IV
Yours faithfully,
(R. P. Singh)
Director (Customs)
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