Revised Guidelines for the Conduct of Personal Hearings in the Virtual Mode

Instruction

To,

1. All Principal Chief Commissioner/ Chief Commissioner (Customs, CGST & Central Excise)
2. All Principal Commissioner/ Commissioner (Customs, CGST & Central Excise)
3. Pr. ADG/ ADG DRI (Adjn)/ DGGI (Adjn)
4. All Commissioner (Appeals) (Customs, CGST & Central Excise)

Subject: Revised guidelines for the conduct of personal hearings in the virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994- regarding

It may be recalled that keeping in view the challenges presented because of the COVID-19 pandemic, Board had issued instruction dated 27.04.2020 for the conduct of personal hearings in virtual mode by all adjudicators and appellate authorities in regard to proceedings under Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994.

2. Board has reviewed the outcome of the subject instruction. As seen, the feedback received from trade and field formations indicates that this initiative has helped in speeding up the passing of adjudication and appellate proceedings, saving the cost of travel and time, and critically ensuring social distancing in these challenging times. This initiative would facilitate all stakeholders such as suppliers under GST, importers, exporters, passengers, advocates, tax practitioners, and authorized representatives.

4. Broad guidelines to conduct such virtual hearing are being provided so that ongoing work of appeals and adjudications are completed expeditiously for quick delivery of justice through quasi-judicial proceedings. These guidelines are in compliance with the directions given by the Hon’ble Supreme Court under Article 142 of the Constitution of India in Suo Moto Writ (Civil) No. 5/2020. The guidelines for the conduct of virtual mode of personal hearing through the video conferencing facility are as under:

(i) In any proceedings before the appellate or adjudicating authority, the authority shall mandatorily indicate that the personal hearing would take place through a video conferencing facility. For this purpose, he/she shall also indicate the email address for correspondence, etc.

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