Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ance with various guidelines and instructions issued by the Government and public health authorities 10 adopt measures to ensure social distancing. reduced physical presence. use modern information and communication technology and change conventional mode of work with a view to contain the spread of COVID-19. it has been decided that personal hearing, in respect of any proceeding under Customs Act 1962. given by original adjudicating authorities may be conducted through video conferencing facility. 3. Broad guidelines to conduct such virtual hearing are being provided so that ongoing Customs work of adjudication are completed expeditiously for quick delivery of justice through quasi-judicial proceedings and in compliance of overall di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng with a copy of his photo ID card and contact details to the adjudicating authority through official e-mail address of the concerned authority after scanning the same. All persons participating in the video conference should be appropriately dressed and maintain the decorum required such an occasion. (iv) Virtual hearing through video conference shall be held from the office of adjudicating authority or any official video conference facility set up in the office of the adjudicating authority. (v) The virtual hearing through video conference will be conducted through available applications like V ID YO, or other secured computer network. The importer/party/ notice should download such application in their computer system/ laptop/ mob .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... days of receipt of such e-mail as at point (viii) above, it will be presumed that they agree with the contents of e-mailed record of personal hearing and a4iudicating authority will proceed to decide the ease accordingly. No modification in e-mailed record of personal hearing will he entertained after 3 days of its receipt by the importer/party/notice (their authorised representative.The date of receipt of the email by the adjudicating authority will not he counted for this purpose. (x) The record of personal hearing submitted in this manner shall he deemed to be document for the purpose of Customs Act, 1962 in terms of section 138C of the said Act, read with Section 4 of the Information Technology Act, 2000. (xi) If the importer/par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates