TMI BlogGuidelines for conduct of personal hearings in virtual mode under Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... holders is invited to Board s instruction dated 27.04.2020 on the above mentioned subject. Board has been reviewing various procedures under the Customs Act, 1962, on account of recent outbreak of COVID-19 (Coronavirus) with a view to adopt measures to ensure social distancing, reduce physical presence, use modern information and communication technology systems and change conventional mode of work, in areas not covered by Customs ICES EDI system/ ICEGATE online gateway, by creating a virtual customs working environment. 2. While ensuring compliance with various guidelines and instructions issued by the Govt and public health authorities with a view to contain the spread of COVID -19, Board has decided that personal hearing, in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e informed in advance to the appellant/ respondent or their consultant/ counsel and the concerned commissioner representing revenue through the official email or electronic media of the adjudicating/appellate authority, giving the details of officer in-charge who would provide assistance to the party, for conducting the virtual hearing. This link should not be shared with any other person without the approval of the adjudicating/appellate authority. (iii) The advocate/ consultant/ authorized representative, appearing on behalf of the party, in virtual hearing, should file his vakalatnama or authorization letter along with a copy of his photo ID card and contact details to the adjudicating/appellate authority through official e-mail addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the appellant through email ID provided by advocate/ appellant/ respondent, within one day of such hearing. (viii) If the, appellant/their representative wants to modify the contents of e-mailed record of personal hearing, they can do so and sign the modified record, scan and send back the signed record of personal hearing to the adjudicating/appellate authority. (ix) If, however, the appellant/their representative do not resend the above e-mailed record of personal hearing within 3 days of receipt of such e-mail as at point (viii) above, it will be presumed that they agree with the contents of e-mailed record of personal hearing and adjudicating authority/appellate authority will proceed to decide the case accordingly. No modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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