CBIC Guidelines for Personal Hearing through Virtual Mode

In view of the COVID-19 outbreak, the Central Board of Indirect Taxes & Customs has decided to conduct the personal hearing through video conferencing mode in respect of any proceedings covered under the Customs Act, 1962. Vide instruction dated 27^th April 2020, the board has provided specific guidelines for conducting such virtual personal hearing, the same is explained in the present article.

Guidelines for Conducting Personal Hearing in Virtual Mode

Consent for Personal Hearing

- The assessee (can be the appellant or the respondent) is required to firstly give his consent to avail the facility of personal hearing through video conferencing mode.
- Such consent can be given, by the assessee, at the time of filing of an appeal. However, if the case is already pending, the consent can be given after 27^th April 2020 (i.e., after the issuance of the instruction).

Link for Video Conferencing

- - After the consent has been received, the date, time, and the link for personal hearing through video conferencing shall be shared to:
    1. The assessee or their consultant; and
    2. The revenue (departmental) representative.

Filing of the Authorization Letter

If the advocate or consultant or the authorized representative is appearing on behalf of the assessee. Then in such cases, they are required to file the vakalatnama of the authorization letter to the adjudicating or the appellate authority. Following scan copy of the documents are to be submitted to the concerned authority through the official e-mail address:

Vakalatnama or the authorization letter.
Photo ID card of the advocate or consultant or authorized representative.
Contact details.

Conducting of Virtual Hearing

The virtual personal hearing shall be conducted through applications like VIDYO or any other secured computer network.
The assessee should download such application in their respective computer system or laptop or mobile and join the video conferencing as per the date and time allotted.
It should be noted that pre-intimation is required, in case the assessee or his representative (along with his advocate) also wishes to participate in the virtual hearing.

Recording of Virtual Hearing

Any submission made by the assessee or his authorized representative during the virtual hearing will be termed as ‘record of personal hearing’.
The ‘record of personal hearing’ will be sent to the assessee, within one day of the virtual hearing, through the e-mail ID provided by the advocate or assessee.
In case any modification is required to be done in ‘record of personal hearing’ by the assessee, then:
- Firstly, the assessee should print the ‘record of personal hearing’ as mailed by the concerned authority.
- Modify the content and thereafter, sign the same.
- Scan the modified copy and e-mail to the concerned authority.
In case there is no action on the part of the assessee or his authorized representative within three days of receipt of the e-mail containing ‘record of personal hearing’. It will be assumed that the assessee has agreed with the ‘record or personal hearing’ and, accordingly, the concerned authority will proceed to decide the case.

Additional submission during Virtual Hearing

In case the assessee or his authorized representative wishes to submit any document or additional submission during the virtual hearing, then:

The documents or the additional submission should be self-attested; scanned and e-mailed to the concerned authority.
The documents should be submitted within 3 days of the virtual hearing.