Virtual personal hearings via video conferencing now mandatory, with written emailed records and limited modification window. Personal hearings in adjudicatory and appellate proceedings under the Customs, Central Excise, Finance Act and GST statutes are mandatory in virtual mode by video conferencing; parties must be notified of hearing date, link and officer-in-charge by official email, file scanned authorization and photo ID, and maintain decorum. Oral submissions will be reduced to a written record of personal hearing, emailed as PDF within one day and may be modified and returned signed within three days, after which it is deemed agreed; emailed records are recognised under the Information Technology Act.