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    <title>Guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962/CentraI Excise Act, 1944/Finance Act, 1994</title>
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    <description>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.</description>
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