Virtual personal hearings mandated for tax and customs proceedings, with prescribed VC procedures and electronic record submission. Personal hearings under customs, central excise, Chapter V of the Finance Act and the GST laws shall be conducted mandatorily through virtual personal hearings. Authorities must notify parties of date, time, VC link and officer in charge by official email; require scanned vakalatnama and photo ID; hold VC from official facilities using secured applications; prepare a written 'record of personal hearing' emailed within one day; allow three days for signed modifications; accept self attested scanned documents within three days; and treat the record as a document under Section 4 of the Information Technology Act.