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TMI BlogRevised guidelines for conduct of personal hearings in virtualmode 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 ..... m Brokers, Shipping Lines/Agents, Logistics Service Providers, passengers, advocates, tax practitioners and authorized representatives and all other stakeholders is invited to Board's instruction dated 21.08.2020 issued vide F. No. 390/Misc/3/2019-JC on the above mentioned subject. 2. It may be recalled that keeping in view the challenges presented because of Covid-19 pandemic, Board had issued Instruction dated 27.04.2020 issued vide F. No. 390/Misc/3/2019-JC 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. The corresponding JNCH Public Notice No. 62/2020 dared 28.04.2020 may also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any proceedings before appellate or adjudicating authority, the authority shall mandatorily indicate that the personal hearing would take place through video conferencing facility. For this purpose he/she shall also indicate the email address for correspondence etc. ii. The date and time of hearing along with link for the video conference shall be informed to the appellant/ respondent 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a statement of the same will be prepared, which shall be known as "record of personal hearing". A soft copy of such record of personal hearing in PDF format will be sent to the appellant through email ID provided by appellant/ respondent/ authorized representative, within one day of such hearing. ix. if the assessee or their representative wants to modify the contents of emailed 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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