Virtual personal hearings mandated for customs, excise and GST proceedings, with prescribed video-conferencing procedure and records. Personal hearings in proceedings under Customs, Central Excise, Chapter V of the Finance Act and the CGST/IGST Acts are mandated to be conducted via video conferencing. Authorities must notify parties by official email with joining links and officer contact details, require scanned authorization and photo ID, and conduct hearings from official facilities or approved platforms. Oral submissions will be reduced to a written 'record of personal hearing' emailed within one day; parties have three days to sign or modify it. Documents filed during hearings must be self-attested and emailed within three days.