Virtual personal hearings via video conferencing authorized to preserve social distancing in indirect tax proceedings. Personal hearings in proceedings under the Customs Act, Central Excise and Chapter V of the Finance Act are to be conducted via video conferencing to ensure social distancing; Commissioners (Appeals), original adjudicating authorities and compounding authorities may hold virtual hearings, and taxpayers, importers, exporters, advocates, tax practitioners and authorized representatives are encouraged to use modern information and communication technology and remote participation from locations of their choice.
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 via video conferencing authorized to preserve social distancing in indirect tax proceedings.
Personal hearings in proceedings under the Customs Act, Central Excise and Chapter V of the Finance Act are to be conducted via video conferencing to ensure social distancing; Commissioners (Appeals), original adjudicating authorities and compounding authorities may hold virtual hearings, and taxpayers, importers, exporters, advocates, tax practitioners and authorized representatives are encouraged to use modern information and communication technology and remote participation from locations of their choice.
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