Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of Finance Act, 1994 through Video Conferencing (VC), i.e., in the Virtual Mode. Exceptions to allow personal hearings in Physical mode may be granted upon specific request from the concerned party, with reasons recorded in writing. The instruction reinstates the original guidelines dated 21.08.2020, withdrawing the amendment dated 28.07.2022 that had made virtual mode optional.
The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of Finance Act, 1994 through Video Conferencing (VC), i.e., in the Virtual Mode. Exceptions to allow personal hearings in Physical mode may be granted upon specific request from the concerned party, with reasons recorded in writing. The instruction reinstates the original guidelines dated 21.08.2020, withdrawing the amendment dated 28.07.2022 that had made virtual mode optional.
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