Revised guidelines of conduct of personal hearing dated 21st August 2020 - Customs - F. No. 390/Misc/3/2019-JC

F. No. 390/Misc/3/2019-JC Government of India Ministry of Finance, Deptt. of Revenue CBIC (Judicial Cell) New Delhi dated 28th July 2022 AMENDMENT TO INSTRUCTION DATED 21.08.2020 Subject: Revised guidelines of conduct of personal hearing dated 21st August 2020 With the approval of competent authority, it has been decided to amend the pars 5 of the instruction dated 21.8.2020 to read as under- 5. The conduct of personal hearing by adjudicating/ appellate authority shall be done in the virtual mode only at the request of the assessee. The virtual mode of hearing shall not be mandatory For the assessees not opting for the virtual mode, the personal hearings shall be taken in physical mode. 2. Difficulty faced, if any, in implementation of the aforesaid instructions may be brought to the notice of Board immediately. (Bhagwat P. Sharma) DS (Review), CBIC