CBIC has issued instructions for conducting the hearings through video call
Instruction
To
- All Principal Chief Commissioner/ Chief Commissioner (Customs, CGST & Central Tax)
- All Principal Commissioner/ Commissioner (Customs, CGST & Central Tax)
- Pr. ADG/ ADG DRI (Adjn)
- All Commissioner (Appeals) (Customs, CGST & Central Tax)
Subject: Guidelines for the conduct of personal hearings in the virtual mode under Customs Act, 1962- regarding
Board has been reviewing various procedures under the Customs Act, 1962, on account of the recent outbreak of COVID-19 (coronavirus) with a view to adopt measures to ensure social distancing, reduce physical presence, use modern information and communication technology system and change the conventional mode of work, in areas not covered by customs ICES EDI system/ ICEGATE online gateway, by creating a virtual customs working environment.
2. While ensuring compliance with various guidelines and instructions issued by the Govt and public health authorities with a view to contain the spread of COVID-19, the board has decided that personal hearing, in respect of any proceeding under Customs Act 1962, given by various authorities, such as Commissioner (Appeals), original adjudicating authorities and compounding authority, may be conducted through video conferencing facility.
3. Broad guidelines to conduct such virtual hearing are being provided so that ongoing Customs work of appeals and adjudications are completed expeditiously for quick delivery of justice – through quasi-judicial proceedings and in compliance of overall directions given by Hon’ble Supreme Court under Article 142 of the Constitution of India (refer suo-moto Writ (Civil) No. 5/2020). This would also facilitate importers, exporters, passengers, advocates, tax practitioners, and authorized representatives to maintain social distancing while performing their work at ease, from a place of their choice.
4. The guidelines for the conduct of virtual mode of personal hearing through video conferencing facility are as under:
(i) In any proceedings before appellate or adjudicating authority under the Customs Act 1962, the party, either as an appellant or a respondent, shall give his consent to avail the personal hearing before such authority, through video conferencing facility, at the time of filing his appeal or immediately after the issue of the instruction, in the case of pending appeals/ adjudication matter. He should also indicate his email address for correspondence etc.
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