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    <title>Guideline for conduct of personal hearing in virtual mode under Customs Act, 1962</title>
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    <description>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.</description>
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    <pubDate>Fri, 01 May 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=64005</link>
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      <pubDate>Fri, 01 May 2020 00:00:00 +0530</pubDate>
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