TaxTMI 
TaxTMI 
Guideline for conduct of personal hearing in virtual mode under Customs Act, 1962
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....eline for conduct of personal hearing in virtual mode under Customs Act, 1962 - Reg. On account of recent outbreak of COVID- 19 and with a view to adopt measures to ensure social distancing, reduce physical presence, use modern information and communication technology system and change conventional mode of work, personal hearing through video conferencing facility may be conducted as under:- 1.....
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....r authorization letter along with a copy of his photo ID card and contact details to this office through official e-mail address of the concerned authority after scanning the same. All persons participating in the video conference should be appropriately dressed and maintain the decorum required for such an occasion. 4. Virtual hearing through Video conference shall be held from the office of the....
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....hearing along with their advocate/ authorized representativeor join the proceedings from their own office. 7. The submissions made by the appellant or their representative through the video conference will be reduced in writing and a statement of the same will be prepared, which shall be known as "record of personal hearing". A soft copy at such record of personal hearing in PDF format ....
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....ts receipt by appellant/ their representative. The date of receipt of the email by the appellate authority will not be counted for this purpose. 10. The record of personal hearing submitted in this manner shall be deemed to be a document for the purpose of the Customs Act, 1962, read with Section 4 of the Information Technology Act, 2000. 11. If the party/ advocate prefers to submit any document....