Virtual personal hearings by video conferencing enable remote conduct and electronic records of Customs Act adjudications for procedural continuity. Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with party consent; authorities will inform secure links and designate assisting officers. Representatives must submit scanned authorization and photo ID by official email. Oral submissions will be converted into a signed 'record of personal hearing', emailed in pdf within one day; lack of response within three days will be deemed agreement. The emailed record is a document under Section 138C of the Customs Act read with Section 4 of the Information Technology Act, and the guidelines apply mutatis mutandis to Central Excise and Finance Act proceedings.
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 by video conferencing enable remote conduct and electronic records of Customs Act adjudications for procedural continuity.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with party consent; authorities will inform secure links and designate assisting officers. Representatives must submit scanned authorization and photo ID by official email. Oral submissions will be converted into a signed "record of personal hearing", emailed in pdf within one day; lack of response within three days will be deemed agreement. The emailed record is a document under Section 138C of the Customs Act read with Section 4 of the Information Technology Act, and the guidelines apply mutatis mutandis to Central Excise and Finance Act proceedings.
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