The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for conduct of personal hearings through videoconferencing by various authorities, in respect of any proceedings under the Customs, Central Excise and Service Tax laws.
The guidelines include consent of the parties, either as appellant or respondent, communication of the date and time of personal hearing to the parties concerned, filing authorisation letter along with identity proof and contact details, marinating appropriate dress code and decorum, and videoconferencing through available applications or other secured computer network.
The guidelines also mandate the participation of the party, along with the advocate or
Disclaimer: These are personal views of the writer. They do not necessarily reflect the opinion of www.business-standard.com or the Business Standard newspaper