Virtual personal hearings mandated for customs proceedings, with video conferencing, emailed records, and electronic recognition of hearing records. Mandatory adoption of virtual personal hearings is required for proceedings under the Customs Act and related indirect tax proceedings, with authorities to notify parties by official email, provide conferencing links and officer-in-charge details, and require scanned authorization and photo ID by email. Oral submissions will be transcribed into a record of personal hearing sent as a PDF within one day; parties may amend and return the signed record within three days, after which it is final, and electronically submitted records are recognised under information technology law.
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 mandated for customs proceedings, with video conferencing, emailed records, and electronic recognition of hearing records.
Mandatory adoption of virtual personal hearings is required for proceedings under the Customs Act and related indirect tax proceedings, with authorities to notify parties by official email, provide conferencing links and officer-in-charge details, and require scanned authorization and photo ID by email. Oral submissions will be transcribed into a record of personal hearing sent as a PDF within one day; parties may amend and return the signed record within three days, after which it is final, and electronically submitted records are recognised under information technology law.
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