While ensuring compliance with various guidelines and instructions issued by the Govt and public health authorities with a view to containing the spread of COVID -19, 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 … A2Z TAXCORP LLP is a professionally managed firm and having team of distinguished Chartered Accountants, Company Secretary, Lawyer, Corporate Financial Advisors and Tax consultants. Required fields are marked *. If the, appellant/their representative wants to modify the contents of e-mailed record of personal hearing, they can do so and sign the modified record, scan and send back the signed record of personal hearing to the adjudicating/appellate authority. 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CBIC issued guidelines for conduct Personal Hearings in virtual mode under Customs Act, 1962, Customs House Agents Licensing Regulations, 2004, Customs (Publication of Names) Rules, 1975, Customs (Settlement of Cases) Rules, 2007, Customs (Compounding of Offences) Rules, 2005, https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2020/cs-ins-04-2020.pdf, GST under RCM for Services Provided by way of Renting of Motor Vehicle to a Body Corporate, Cabinet approves ‘AtmaNirbhar’ Bharat Package for allocation of foodgrains to the migrants/stranded migrants, Invocation of Force Majeure Clause for Performance Security in terms of Rule 171 of General Financial Rules, 2017, Clarification issued for apportionment of ITC in cases of business reorganization, Key Highlights of 42nd GST Council Meeting …, 5% tax at source on foreign remittances …, CNBC-TV18: Sources Says that Centre may review …, GST compensation impasse continues; Council likely to …, Government asks auto industry to cut imports, …, Telangana Cabinet to discuss GST and FRBM …, SBI, PNB lead PSBs’ tally in disbursing …, Centre committed to pay full GST compensation …, Smuggled Gold: DRI arrests 3 for smuggling …, Government working on GST reduction on EV …, Corrigendum: The GSTN has enabled the option …, Senior excise officials among 7 more booked …, GSTN: System computed values of GSTR-1 Statement …, AAAR Karnataka quashes ruling to classify parota …, CBIC extends the validity of RoSCTL scheme …, GST compensation: Opposition states unlikely to change …, CNBC-TV18: FM Nirmala Sitharaman says this year’s collection …, Finance Secretary: From Jan 01, 2021 Taxpayers …, CNBC-TV18: GST Council fails to reach a …, CNBC-TV18: Sources say GST Council exempts GST …, CNBC-TV18: Sources say Centre can consider constituting …, CNBC-TV18: Sources say GST Council again begins …, CNBC-TV18: Sources say GST Council rejects the …, Hon’ble FM Smt.   Bimal Jain & Isha Bansal”. The appellant/respondent should download such application in their computer system/laptop/mobile phone beforehand for ready connectivity during virtual hearing, and join the video conference at the time allotted to them. No modification in the e-mailed record of the personal hearing will be entertained after 3 days of its receipt by the appellant/their representative. The date of the hearing will be excluded for this purpose. Special discount of 30% on upcoming 2020 Copyright Studycafe. Save my name, email, and website in this browser for the next time I comment. 5/2020). This link should not be shared with any other person without the approval of the adjudicating/appellate authority. • Any official representing the Department’s side can also participate in the virtual hearing through video conferencing. with no signature or stamp . 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. • 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 in Suo moto Writ (Civil) No. Tel: +91 11 42427056. • If the, appellant/their representative wants to modify the contents of e-mailed record of personal hearing, they can do so and sign the modified record, scan and send back the signed record of personal hearing to the adjudicating/appellate authority. The date and time of hearing along with a link for the video conference shall be informed in advance to the appellant/ respondent or their consultant/ counsel and the concerned commissioner representing revenue through the official email or electronic media of the adjudicating/appellate authority, giving the details of officer-in-charge who would provide assistance to the party, for conducting the virtual hearing. • In case where the party/ his representative wishes to participate in the virtual hearing proceeding along with their advocate, they should do so under proper intimation to the adjudicating/ appellate authority. A soft copy of such record of personal hearing in PDF format will be sent to the appellant through email ID provided by advocate/ appellant/ respondent, within one day of such hearing. Get free answers to all your legal queries from experienced lawyers & expert advocates on customs-central-excise & other legal issues at LawRato. A2Z TAXCORP LLP is a boutique Indirect Tax firm having professionals from Multi disciplines which includes Goods and Services Tax (GST), Central Excise, Custom, Service Tax, VAT, DGFT, Foreign Trade Policy, SEZ, EOU, Export – Import Laws, Free Trade Policy etc. 5 crore revenue?      expires earlier.   Commentary – with Analysis and Procedures by The virtual hearing through video conference will be conducted through available applications like VIDYO, or other secured computer network. The date of the hearing will be excluded for this purpose. 390/Misc/3/2019-JC dated 27th April 2020. Moreover the letter was simple a word doc. Is it possible for exemption limit extension upto Rs. Delhi – 110091 (India) This would also facilitate importers, exporters, passengers, advocates, tax practitioners and authorized representatives to maintain social distancing while performing their work at ea-se, from a place of their choice. Your email address will not be published. Connect with top Customs & Central Excise lawyers for your specific issue, The information provided on LawRato.com is provided AS IS, subject to. They may participate in virtual hearing along with their advocate/ authorized representative or join the proceedings from their own office. If the party/ advocate prefers to submit any document including additional submissions during the virtual hearing, he may do so by self-attesting such document and a scanned copy of the same may be emailed to the adjudicating/appellate authority immediately after the virtual hearing and in no case after 3 days of the virtual hearing. No modification in e-mailed record of personal hearing will be entertained after 3 days of its receipt by appellant/their representative. All Rights Reserved. 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