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of <h1>Guidelines for Virtual Hearings Under Customs Act: Video Conferencing Mandated for Appellate Proceedings During COVID-19.</h1> The circular outlines guidelines for conducting virtual hearings under the Customs Act, 1962, in response to COVID-19. It mandates video conferencing for personal hearings in proceedings before appellate or adjudicating authorities to maintain social distancing. Parties must consent to virtual hearings and provide email addresses for communication. The schedule and link for hearings will be shared via email. Participants must submit identification and authorization documents electronically. Hearings will be recorded, and records sent to parties for verification. Any modifications must be submitted within three days. The virtual hearing records are considered official documents under relevant legal provisions.
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