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<h1>Virtual Hearings for Customs Act Appeals: New Guidelines for Online Proceedings Ensure Safety and Efficiency During COVID-19.</h1> The Central Board of Indirect Taxes and Customs has issued guidelines for conducting personal hearings in virtual mode under the Customs Act, 1962, to ensure compliance with COVID-19 safety measures. These hearings, applicable to proceedings by authorities such as Commissioner (Appeals) and adjudicating bodies, will be conducted via video conferencing. This approach aims to expedite customs work related to appeals and adjudication while adhering to directives from the Supreme Court. It allows stakeholders, including importers, exporters, and legal representatives, to maintain social distancing and conduct proceedings from their preferred locations.