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<h1>Virtual Hearings Guidelines Issued for Customs Act 1962, Ensuring Safety and Continuity During COVID-19 via Video Conferencing.</h1> The notice outlines guidelines for conducting personal hearings in virtual mode under the Customs Act, 1962, due to COVID-19. The Central Board of Indirect Taxes & Customs aims to ensure social distancing and continuity of customs work by allowing hearings via video conferencing. Parties involved in proceedings must consent to virtual hearings and provide contact details. The process includes advance notification of hearing schedules, submission of documents, and preparation of a 'record of personal hearing.' Participants must adhere to decorum, and the virtual hearings will use secure applications. The guidelines are mandatory for stakeholders and departmental officers.