Virtual personal hearings mandated for tax and customs proceedings; video conferencing procedures, records and electronic filings required. Mandating virtual personal hearings for proceedings under Customs, Central Excise, Finance Act Chapter V and CGST/IGST, authorities must schedule hearings via video conferencing, communicate secure links and officer-in-charge details by official email, and require scanned vakalatnama/ID from representatives. Oral submissions will be captured as a written record of personal hearing sent in PDF within one day; parties may modify and return the signed record within three days or be deemed to agree. Electronically submitted documents are valid under the relevant statutes read with the Information Technology Act.