Virtual personal hearings made mandatory for customs and indirect tax proceedings with prescribed email and record procedures. Personal hearings in proceedings under the Customs Act, Central Excise Act, Chapter V of the Finance Act, CGST and IGST Acts shall be conducted by video conferencing. Authorities must notify parties by official email with the hearing link and officer-in-charge details; appellants or their representatives must email scanned vakalatnama and photo ID. A PDF 'record of personal hearing' summarising submissions will be sent within one day and may be amended and returned signed within three days; emailed records are recognised under the Information Technology Act. Additional self-attested documents may be emailed within three days after the hearing.