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    <title>Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962</title>
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    <description>Parties may consent to conduct personal hearings under the Customs Act, 1962 via video conferencing; authorities will notify date, time and a secure link and require scanned vakalatnama/ID by official email. Oral submissions will be reduced to a written record of personal hearing and emailed in PDF within one day; parties may return signed modifications within three days or be deemed to agree. Documents may be self-attested and emailed within three days. Such records are deemed documents under section 138C read with the Information Technology Act, and the procedure applies mutatis mutandis to related enactments.</description>
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