CBIC released a guideline to conduct the personal hearing in the virtual mode under the Customs Act, 1962. CBIC stands for the Central Board of Indirect Taxes and Customs, it is the nodal national agency that is responsible for administering Customs, GST, Service Tax, Central Excise & Narcotics in the country.
CBIC come with this initiative to create a virtual customs working environment along with objective to ensure social distancing, reducing physical presence and usage of ICT systems. CBIC issued the instructions for conducting the personal hearings in the virtual mode under Customs Act, 1962, while addressing all the commissioner of CGST, Customs, and Central Excise.
By doing this CBIC is actually ensuring compliance with all the guidelines and instructions released by the Government and public health authorities to contain the spread of COVID-19 virus.
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CBIC has decided personal hearing, in respect of any proceeding under Customs Act 1962, given by authorities such as Commissioner (Appeals), original adjudicating and Compounding authorities, will be possibly organised through video conferencing facility.
In the same matter, the board said that “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 Hon’ble through quasi-judicial proceedings and in compliance of overall directions given by 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 while performing their work at ease, from a place of their choice to maintain social distancing,”.
The issued guidelines also include that
- The consent of the party will be necessary for personal hearings;
- Date, time along with the link of video conferencing should be provided to the parties;
- The advocates appearing from party sides must be ready with the scanned Vakalathama, and also represent it.
- The party who wants to join video conferencing need to inform on the prior basis.
The CBIC board further added in their statement that “The aforesaid guidelines will mutatis mutandis would apply to personal hearings granted under Central Excise Act, 1944 & Chapter V of Finance Act, 1994. Suitable Trade Notice/ Standing Order may be issued for the guidance of the trade and industry. Difficulties, if any, faced in the implementation of this instruction may be brought to the notice of the Board immediately,”.
