CUSTOMS - Accredited Clients Programme – 'STATUS HOLDERS' included
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.
Board has reacted favourably and amended Circular No.42/2005-Cus dated 24.11.2005 and now stipulates that:
1. status holders' recognised so under the Foreign Trade Policy.” are eligible for the ACP.
2. status holders under the FTP shall have to fulfill the other criteria laid down in Paras 7(ii) to 7(vii) of the Circular No.42/2005-Cus dated 24.11.2005 along with other conditions of the said Circular in order to become eligible for grant of ACP status.
Regarding the cases, Board stipulates that 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”.
The Chief Commissioners of Customs / Central Excise are empowered to report to Risk Management Division (RMD), Mumbai, cases meeting the identified criteria as per the above exclusion from the ACP even though Show Cause Notice has not been issued.
CBEC Circular No.29/2010-Customs, Dated : August 20, 2010