Virtual personal hearings allowed under Customs law via video conferencing; electronic records serve as official documents and enable remote participation. Personal hearings under the Customs Act may be held via video conferencing with party consent and electronic notice; officials will provide secure links and assistance. Advocates/representatives must file scanned authorisations and IDs by official email. Oral submissions will be recorded as a record of personal hearing, sent in PDF within one day; parties may amend and return the signed record within three days, after which the emailed record is presumed agreed. Electronic submissions and self attested documents submitted during or within three days are treated as documents under the Customs Act and the Information Technology Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Virtual personal hearings allowed under Customs law via video conferencing; electronic records serve as official documents and enable remote participation.
Personal hearings under the Customs Act may be held via video conferencing with party consent and electronic notice; officials will provide secure links and assistance. Advocates/representatives must file scanned authorisations and IDs by official email. Oral submissions will be recorded as a record of personal hearing, sent in PDF within one day; parties may amend and return the signed record within three days, after which the emailed record is presumed agreed. Electronic submissions and self attested documents submitted during or within three days are treated as documents under the Customs Act and the Information Technology Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
