Hearings in customs, excise and service tax appeal cases can now be conducted via video conferencing, to ensure social distancing amid coronavirus, if the appellant or the respondent agrees. The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines to this effect for the field officers.
The board has decided that authorities such as Commissioner (Appeals), can conduct any proceeding under Customs Act, 1962, via video conferencing, while ensuring compliance with laid down guidelines and instructions.
The CBIC said that the appellant or respondent will have to give his consent for availing personal hearing via video conferencing, at the time of filing his appeal.
The parties which are currently undergoing appeals and adjudication process, will have to provide their email address for communication.
This would ensure social distancing for importers, exporters, passengers, advocates, tax practitioners and authorised representatives, who can work from a place of their choice.
The guidelines also require the participants in video conferencing to dress appropriately and maintain decorum.
This move of the CBIC invited positive reaction from tax experts, who feel that it would result in quick justice to the tax payers.
