Virtual personal hearings by video conferencing authorized for Customs proceedings, with emailed records deemed valid under electronic law. Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with prior consent and provision of an email address; hearing links and schedules will be sent by official electronic means and must not be shared. Representatives must file scanned authorization and photo ID by official email. Oral submissions will be reduced to a written 'record of personal hearing' sent in PDF within one day; parties may modify and return the signed record within three days, after which the authority will assume agreement. Electronic records are admissible under section 138C and Information Technology Act provisions.
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 authorized for Customs proceedings, with emailed records deemed valid under electronic law.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with prior consent and provision of an email address; hearing links and schedules will be sent by official electronic means and must not be shared. Representatives must file scanned authorization and photo ID by official email. Oral submissions will be reduced to a written "record of personal hearing" sent in PDF within one day; parties may modify and return the signed record within three days, after which the authority will assume agreement. Electronic records are admissible under section 138C and Information Technology Act provisions.
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