| Date: |
22-12-2014
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| Notification No: |
Customs Circular No 18/2014
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F.No.450/90/2010-Cus.IV |
| Subject: |
Regarding review of Accredited Clients Programme (ACP)
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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Custom)
Circular No. 18/2014-Cus
New Delhi, dated the 22nd December, 2014
To
All Chief Commissioners of Customs/Customs (Prev.)
All Chief Commissioners of Customs & Central Excise
All Commissioners of Custom /Customs (Prev.)
All Commissioners of Customs & Central Excise
All Directors General under CBEC.
Subject: Review of Accredited Clients Programme (ACP) - Reg.
Sir / Madam,
Attention is invited to Board’s
Circular No.42/2005-Cus. dated 24.11.2005 and
Circular No.29/2010-Cus dated 20.08.2010 on the Accredited Clients Programme
(ACP).
- Board has received a number of representations from the ACP clients
whose ACP status has either been withdrawn or not extended on account of
them having been served a show cause notice in terms of the amended para
7(iii) of the said Circular dated 24.11.2005. Board observes that on account
of such withdrawal or non-extension of the ACP status, the imports of the
affected ACP clients are no longer facilitated which reduces the overall
facilitation levels. This matter was also discussed during the All India
Conference of Chief Commissioners of Customs held in October, 2014 and a
view emerged that there is justification to review the ACP to allow a graded
re-entry.
-
Board has reviewed the ACP on the basis of the representations received
and the recommendation of the Chief Commissioners of Customs. Accordingly,
it is decided that as a trade facilitation measure the ACP status of ACP
clients which has either been withdrawn or not extended on account of them
having been served a show cause notice in terms of the amended para 7(iii)
of the said Circular dated 24.11.2005 may be restored as follows:
(i) Restored after 3 months if the entity pays the duty demanded with
interest and 25% penalty within 30 days of the Show Cause Notice or if the
entity’s application is allowed to be proceeded with by the Settlement
Commission.
(ii) Restored after 6 months if the entity pays the duty demanded with
interest.
The restoration of the ACP status in terms of (i) and (ii) above would be
subject to the condition that if another case of the type mentioned in
paragraph 7(iii) of the said Circular dated 24.11.2005 is booked within the
3 months or 6 months period, as the case may be, against the said entity the
period of exclusion would be 1 year. If another (or more) case(s) is booked
during the 1 year period, the exclusion period would be 3 years.
-
Board has also decided that the ACP status would not ordinarily be denied
to an entity if, in the category of cases specified above, the
Customs/Central Excise duty or Service Tax involved is up to Rs. 50 lakhs
and Rs. 25 lakhs, respectively.
-
Board also desires that outstanding disputes with ACP clients that are
pending in adjudications and appeals shall be expeditiously finalized.
Furthermore, in order to encourage greater participation in the ACP, the
Risk Management Division (RMD) shall suo moto identify importers eligible
for the ACP and approach them to enroll in the programme on 6-monthly basis.
-
Board’s
Circular No.42/2005-Cus. dated 24.11.2005 and
Circular
No.29/2010-Cus dated 20.08.2010 stand modified to the aforementioned extent.
-
Chief Commissioners of Customs / Customs and Central Excise are requested
to issue suitable trade notice/ Public notice for guidance of trade/staff.
-
Difficulty faced, if any, may be brought to the notice of the Board.
Yours faithfully
(P.K. Khetan)
OSD (Cus.IV)
F.No.450/90/2010-Cus.IV
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