The Central Board of Indirect Taxes and Customs in its notification dated 27th April 2020 has issued guidelines and instructions for conducting personal hearing in virtual mode in respect of any proceedings under customs Act 1962 due to covid-19 with a view to adopt measure to ensure social distancing and to reduce physical presence.
Key Highlights from the guidelines.
In any proceedings before the appellate or adjudicating authority, either the appellant or respondent shall give his consent to avail personal hearing through video conferencing facility.
The information regarding the hearing will be informed in advance to the parties through an official email. The advocates/authorized representative appearing on behalf of the party shall file vakalatnama along with copy of his photo id and contact details.
The submission made by the appellant through video conference will be reduced in writing and a statement of the same will be prepared which shall be known as a record of personal hearing.
In case of any additional submissions to be made it can be done by self-attesting such document and the scanned copy of the same may be emailed to the adjudicating/appellate authority.
Click here to read the Notification.
