Virtual personal hearings required by video conferencing for tax and customs adjudications, with emailed record and document safeguards. Personal hearings in proceedings under the Customs, Central Excise, Finance Act Chapter V and the CGST/IGST Acts are made mandatory via video conferencing for appellate and adjudicating authorities. Authorities must notify parties by official email of the hearing schedule, provide a secure link and officer-in-charge details, and require scanned authorization and photo ID. Submissions during hearings will be reduced to a written record of personal hearing sent as a PDF within one day; parties may sign and return modifications within three days. Electronically transmitted records are treated as documents under relevant statutes read with Section 4 of the Information Technology Act, 2000.