Review of Accredited Clients Programme (ACP) - Reg.

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....xcise 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). 2. Board has received a nu....

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....t is decided that as a trade facilitation measure the ACP status of ACP clients which has either been withdrawn or not extended on account of them having been served a show cause notice in terms of the amended para 7(iii) of the said Circular dated 24.11.2005 may be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 o....

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....se duty or Service Tax involved is up to ₹ 50 lakhs and ₹ 25 lakhs, respectively. 5. 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 a....