Virtual personal hearings: parties may opt for video conferencing, submit authorisations, and accept emailed hearing records as electronic documents.
Procedure requires parties to consent to virtual personal hearings, provide email contact, and file scanned authorization and ID by email. Hearings occur via designated office videoconference facilities using secured applications; parties must install and join at scheduled times. Submissions will be reduced to a record of personal hearing, emailed as a PDF within one day; parties may modify and return the signed record within three days or be deemed to have accepted it. The record is admissible as an electronic document under the Customs Act read with the Information Technology Act. Additional self-attested documents may be emailed within three days after the hearing.

Import licence cancellation for specified COVID-19 diagnostic kits: importers must cease imports and notify stakeholders.
Importers must stop imports of COVID-19 rapid diagnostic kits from Guangzhou Wondfo Biotech and Zhuhai Livzon Diagnostics following a drug regulator clarification; show cause notices have been issued and steps are being taken under the Drugs & Cosmetics Act, 1940 to cancel the pertinent import licences. Stakeholders are instructed to publicise the notice, departmental officers must treat it as a standing order, and specified contacts are provided for implementation difficulties.

Virtual personal hearings via video conferencing enable electronic records of submissions to be treated as formal documents in customs proceedings.
Personal hearings under the Customs Act may be conducted by video conferencing with prior consent and email contact; hearing schedules and secure links will be sent in advance and representatives must submit scanned authorisations and photo ID. Oral submissions will be reduced to a written record of personal hearing sent by PDF within one day; parties may modify and return the signed record within three days or it will be deemed accepted. Additional self attested documents may be emailed within three days; the electronic record will be treated as a document for purposes of the Customs Act.

Virtual personal hearings via video conferencing authorized to preserve social distancing in indirect tax proceedings.
Personal hearings in proceedings under the Customs Act, Central Excise and Chapter V of the Finance Act are to be conducted via video conferencing to ensure social distancing; Commissioners (Appeals), original adjudicating authorities and compounding authorities may hold virtual hearings, and taxpayers, importers, exporters, advocates, tax practitioners and authorized representatives are encouraged to use modern information and communication technology and remote participation from locations of their choice.

Social distancing: Customs brokers must submit documents at hall entrance; entry barred and hourly compliance checks enforced.
Customs Brokers must submit and receive documents at a table at the Appraising Hall entrance and are prohibited from entering the Appraising Hall; authorized personnel will carry documents to and from the respective Appraising Officer/AC/DC. Appraising Groups shall check compliance hourly, and brokers must maintain social distancing in corridors and waiting areas, with any compliance difficulties to be reported to the undersigned.

Virtual personal hearings under Customs Act enable videoconference hearings with consent, secure links, written hearing records and return deadlines.
Personal hearings under the Customs Act may be conducted by videoconference with party consent; authorities will notify secure links and schedule, representatives must file scanned authorization and ID by official email, and hearings will be recorded as a written "record of the personal hearing" sent as a PDF to the party. Parties may amend and return the signed record within three days, after which the record is deemed agreed. Self-attested documents may be emailed within three days post-hearing; the emailed record will be treated as a document under electronic record rules.

Virtual personal hearings via video conferencing authorized for Customs proceedings, requiring consent, electronic notice and certified record.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with party consent, advance electronic notice containing a secure link and officer-in-charge details, and submission of scanned vakalatnama/ID by representatives. Oral submissions will be reduced to a "record of personal hearing" sent in PDF within one day; parties may sign and return modifications within three days or be deemed to agree. Electronic records are deemed documents under section 138C of the Customs Act read with the Information Technology Act, 2000.

Virtual personal hearings permitted under customs law to conduct appeals and adjudications via video conference while ensuring social distancing.
Personal hearings under the Customs Act, 1962 may be conducted through video conference for proceedings before Commissioners (Appeals), original adjudicating authorities and compounding authorities to expedite appeals and adjudication, ensure social distancing for stakeholders, and enable parties and representatives to participate remotely; detailed procedural and technical guidelines are set out in the Board instruction (see paragraph 4).

Virtual personal hearings by video conferencing authorized for Customs proceedings, with emailed records deemed valid under electronic law.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with prior consent and provision of an email address; hearing links and schedules will be sent by official electronic means and must not be shared. Representatives must file scanned authorization and photo ID by official email. Oral submissions will be reduced to a written "record of personal hearing" sent in PDF within one day; parties may modify and return the signed record within three days, after which the authority will assume agreement. Electronic records are admissible under section 138C and Information Technology Act provisions.

Virtual personal hearings by video conferencing enable remote oral submissions with an emailed record treated as an admissible document.
Personal hearings under the Customs Act may be conducted by video conferencing with party consent and advance email notice of date, time and secure link; representatives must submit scanned vakalatnama and ID. Oral submissions will be reduced to a written record of personal hearing, sent as a PDF promptly to the party for confirmation or amendment, and will be deemed a document under section 138C read with Section 4 of the Information Technology Act, 2000. Documents filed during the hearing must be self-attested and emailed within the prescribed short period.

Virtual personal hearings by video conferencing enable remote conduct and electronic records of Customs Act adjudications for procedural continuity.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with party consent; authorities will inform secure links and designate assisting officers. Representatives must submit scanned authorization and photo ID by official email. Oral submissions will be converted into a signed "record of personal hearing", emailed in pdf within one day; lack of response within three days will be deemed agreement. The emailed record is a document under Section 138C of the Customs Act read with Section 4 of the Information Technology Act, and the guidelines apply mutatis mutandis to Central Excise and Finance Act proceedings.

Virtual personal hearings under Customs Act: proceedings to be conducted via video conferencing; stakeholders must comply.
Personal hearings under the Customs Act, 1962 are to be conducted by video conferencing to limit physical presence and ensure social distancing; the Board's circular directs adoption of virtual hearings for proceedings (including those outside existing EDI/ICEGATE coverage), applies to importers, exporters, consultants, advocates, customs brokers and other stakeholders, and treats these guidelines as standing orders for officers with a designated Joint Commissioner as point of contact for implementation issues.

Virtual personal hearings under the Customs Act allowed; parties must consent, provide email, and follow record and submission procedures.
Virtual personal hearings under the Customs Act are permitted with party consent; parties must provide email for service, receive secure videoconference links, and submit scanned vakalatnama and photo ID by email for authorised representatives. Hearings occur from official facilities using approved secure applications. Oral submissions will be reduced to a written record emailed as a PDF; parties may modify and return the signed record within three days, otherwise the emailed record is treated as agreed. Electronic records are recognised consistent with the Information Technology Act, and additional self attested documents may be emailed within three days after hearing.

Virtual personal hearings by video conferencing enable remote appellate and adjudicatory participation with emailed records deemed documents.
Personal hearings under the Customs Act may be conducted by video conferencing with prior consent and email contact; schedules and secure links will be sent by official electronic channels, representatives must file scanned vakalatnama and ID, hearings will use official VC facilities and approved applications, and submissions will be reduced to a written record of personal hearing sent by email and treated as a deemed document under the Act and the Information Technology Act.

Virtual personal hearings under the Customs Act permit video-conference adjudication with emailed hearing records treated as official documents.
Personal hearings under the Customs Act will be conducted via video-conference with parties required to consent, provide email contact, and receive secure hearing links; representatives must email scanned authorization and ID. Submissions will be reduced to a PDF record of personal hearing sent to parties within one day, amendable by signed return within three days, and thereafter treated as agreed; additional self attested documents may be emailed within three days of the hearing. The electronic record is admissible as documentary evidence under provisions recognizing electronic records.

Transshipment permission renewed for air carrier to move imported cargo between designated air cargo complexes, subject to customs conditions.
Renewal of transshipment permission to M/S Interglobe Aviation Ltd permits transshipping imported cargo between New Delhi Air Cargo Complex and specified other Air Cargo Complexes until 27.07.2020, subject to Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transshipment) Regulations, applicable Board circulars and related rules. Conditions include execution and maintenance of an Import Transshipment Bond and bank guarantee, prescribed accountal and proof-of-delivery procedures, carrier liability for shortage or pilferage with duty and penalties, compliance with the Foreign Trade Policy, payment of cost recovery charges, prohibition on outsourcing without permission, and maintenance of bond, service agreement and insurance.

Virtual personal hearings allowed under Customs law via video conferencing; electronic records serve as official documents and enable remote participation.
Personal hearings under the Customs Act may be held via video conferencing with party consent and electronic notice; officials will provide secure links and assistance. Advocates/representatives must file scanned authorisations and IDs by official email. Oral submissions will be recorded as a record of personal hearing, sent in PDF within one day; parties may amend and return the signed record within three days, after which the emailed record is presumed agreed. Electronic submissions and self attested documents submitted during or within three days are treated as documents under the Customs Act and the Information Technology Act.

Waiver of late filing fee: electronic requests allowed with specified mandatory details to facilitate import clearance amid COVID-19.
Electronic requests for waiver of late fine on delayed Bills of Entry must be submitted to the specified email address and must include: Bill of Entry number and date, inward date, importer's name, B/E group, the late fine amount for which waiver is sought, and the reason for late filing. This measure is intended to minimise human interaction and maintain social distancing while facilitating import clearance, with all other conditions of Public Notice No. 08/2020 remaining in force.

Extension of statutory time limits under customs law grants a uniform extended deadline for filings and compliance during COVID-19.
Time limits under the Customs Act, Customs Tariff Act and their Rules and Regulations that fall within the notified lockdown period are uniformly extended pursuant to the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that completion of proceedings, issuance of orders or notices, and filing of appeals, refund applications, returns, reports and similar compliances are treated as extended to the notified extended date without need to apply for individual extensions.

Relaxation of in bonding procedure: acceptance of undertakings in lieu of bond extended, with replacement required before revised deadline.
Amendment extends and clarifies temporary acceptance of an undertaking in lieu of bond for in bonding of cargo under Warehouse Bill of Entry during the COVID 19 lockdown. Importers or authorised brokers must send the prescribed undertaking from the IEC holder's registered email to the PRO email; the PRO Section will verify and place the request before AC/DC, and communicate any defects. Undertakings must be replaced by a proper bond before the revised deadline specified in the amending public notice, and Bond Section shall record all relaxation cases.