Amid the COVID-19 outbreak, and 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, the CBIC has issued a set of guidelines for conduct of personal hearings in virtual mode under Customs Act.
Such guidelines have been provided by the CBIC to ensure that the ongoing Customs proceedings of appeals and adjudications are completed expeditiously for quick delivery of justice through quasi-judicial proceedings and in compliance of overall directions. This move would facilitate importers, exporters, passengers, advocates, tax practitioners and authorised representative to maintain social distancing while performing their work at ease, from a place of their choice.
Following are the guidelines for virtual conduct of personal hearings through video conferencing:
The above guideline shall apply mutatis mutandis to personal hearings granted under the Excise Law and the Service Tax Law.
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