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TMI BlogRevised guidelines for conduct of personal hearings in virtual mode 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 ..... (Customs, CGST Central Excise) Subject: Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994- regarding It may be recalled that keeping in view the challenges presented because of Covid-19 pandemic, Board had issued Instruction dated 27.04.2020 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 . 2. Board has reviewed the outcome of the subject instruction. As seen, the feedback received from trade and field formations indicates that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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) The assessee or authorized representative appearing in virtual hearing, should file his vakalatnama or authorization letter al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py 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 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 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 personal hearing will be entertained after 3 days of its receipt by appellant/their authorized representative. The da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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