Guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962 - Customs - Public Notices No. 21/2020

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) Inland Container Depot, Tughlakabad, New Delhi- 110037 C. No. VIII/ICD/TKD/Tech./Imp/PN/111/2018 Date: 28-04-2020 Public Notices No. 21/2020 Sub: Guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962 - reg. Attention of all the Importers, Custom Brokers, Shipping Lines/Agents, Logistics Service Providers and all other Stakeholders is invited to Board Instructions dated 2704.2020 issued vide F. No. 390/Misc./3/2019-JC wherein various procedures under Customs Act, 1962, on account of recent outbreak of COVID-19 (Corona Virus) 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/lCEGATE 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, it has been decided that personal hearing, in respect of any proceedings under Customs Act, 1962, given by various authorities such as Commissioner (Appeals), Original Adjudicating authorities and Compounding authority, may be conducted through videos conferencing facility. 3. Broad guidelines to conduct such virtual hearing are being provided so that ongoing Customs work of appeals and adjudications are completed expeditiously for quick delivery of justice - through quasi-judicial proceedings and in compliance of overall directions given by Hon'ble Supreme Court under Article 142 of the Constitution of India (refer Suo moto Writ (Civil) No. 5/2020). This would also facilitate importers, exporters, passengers, advocates, tax practitioners and authorized representatives to maintain social distancing while performing their work at ease, from a place of their choice. 4, The guideline for the conduct of virtual mode of personal hearing through videos conferencing facility are as under:- (i) In any proceedings before appellate or adjudicating authority under the Customs Act, 1962 the party, either as an appellant or a respondent, shall give his consent to avail the personal hearing before such authority, through video conferencing facility, at the time of filling his appeal or immediately after the issue of this instruction, in the case of pending appeals/adjudication matter. He should also indicate his email address for correspondence etc. (ii) The date and time of hearing along with a link for the video conference shall be 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, giving the details of officer in charge who would provide assistance to the party, for conducting the vidual 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 address of the concerned authority after scanning the same. All persons participating in the videos conference should be appropriately dressed and mating the decorum required for such an occasion. (iv) Virtual hearing through video conference shall be held from the office of adjudicating/appellate authority or any official video conference facility set up in the office of the adjudicating/appellate authority. (v) The virtual hearing through video conference will be conducted through available applications like VIDYO, or other secured computer network. The appellant [respondent should download such application in their computer system/laptop [mobile phone beforehand for ready connectively during virtual hearing, and join the video conference at the time allotted to them, as given in point (ii) above. (vi) In case where the party/ his representative wishes to participate in the virtual hearing proceedings along with their advocate, they should do so under proper intimation to the adjudicating/ appellate authority as mentioned at point (ii) above. They may participate in virtual hearing along with their advocate [authorized representative or joint the proceedings form their own office. (vii) The submissions made by the appellant or their representative through the video conference will be reduced in writing 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 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 resent the above e-mailed record of personal hearing within 3 days of receipt of such email 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 medication in e-mailed record of personal hearing will be entertained after 3 days of its receipt by appellant/their 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 Customs Act, 1962 in terms Section 138C of the said Act, read with Section 4 of the Information Technology Act, 2000. (xi) If the party/advocate prefers to submit any document including additional submission during the virtual hearing, he may do so by self- attesting such document and a scanned copy of the same may be emailed to the adjudicating/appellate authority immediately after virtual haring and in no case after 3 days of virtual hearing. The date of the hearing will be excluded for this purpose. (xii) Any official representing the Department's side can also participate in the virtual hearing through video conferencing. The Commissionerate concerned shall inform the details in advance regarding such participation, on receipt of intimation as mentioned at point (ii) above. 5. The aforesaid guidelines will mutatis mutandis would apply to personal hearings granted under Central Excise Act, 1944 Chapter V of Finance Act, 1944. 6. All the trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their member/constituents. 7. For the departmental officer, this may be treated as Standing Order. 8. Difficulties, if any, may be brought to the notice of Additional Commissioner of Customs (Technical), ICD-IMPORT, TKD, New Delhi. This issues with the approval of the Principal Commissioner of Customs, ICD- Import, Tughlakabad, New Delhi. (RIGVED THAKUR) Deputy Commissioner (Tech.)