TMI BlogRevised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994-Reg. It may be recalled that keeping in view the challenges presented because of Covid-19 pandemic, Board had issued Instruction dated 27.04.2020 for conduct of personal hearings in virtual mode by all adjudicators and appellate authorities in regard to proceedings under the Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994. 2. Board has reviewed the outcome of the subject instruction. As seen, the feedback received from trade and field formations indicates that this initiative has helped in speeding up the passing of adjudication and appellate proceedings, saving cost of travel and time, and critically ensuring social distancing in these challenging times. This initiative would facilitate all s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent or their authorized representative and the concerned Commissioner representing revenue through the official email, 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 assessee or authorized representative appearing 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 address of the concerned authority after scanning the same. (iv) All persons participating in the video conference should be appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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 within 3 days of receipt of such e-mail or else it will be presumed that they agree with the contents of e-mailed record of personal hearing. No modification in e-mailed record of personal hearing will be entertained after 3 days of its receipt by appellant/ their authorized representative. The date of receipt of the email by the appellate/adjudicating authority will not be counted for this purpose. (x) The record of personal hearing submitted in this manner shall be deemed to be a document for the purpose of the relevant statute read with Section 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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