The Commissioner of Customs and Central Tax (Appeals) issued a circular for conducting personal hearing through video Calling Application due to COVID-19 lockdown.
The circular stated that the personal hearing was not taken up due to the lockdown. However, in order to mitigate the inconvenience caused, the Commissioner of Customs and Central Tax (Appeals) has decided to conduct personal hearing through a video calling app namely “Whatsapp or Microsoft Team”. The Superintendent Appeal directed the appellants who choose from the options.
In this case , at first, disposal of appeal will be without a personal hearing only if the appellant is not interested in personal hearings.Then, the appeal may be decided by the Commissioner (A) based on the submissions already made on the grounds of appeal.
Secondly, the disposal of the appeal , after conducting personal hearing through video calling applications.In order to get this ,the appellant has to comply with certain conditions like email id, scanned copies of ID proofs, the arrangement of laptop or desktop for the purpose of video conferencing, internet, etc.
At Last, the appellant may prefer the disposal of appeal after the lockdown period, wherein the normal personal hearing will be conducted. The circular requested that any one of the above three options needs to be chosen and communicated by the applicant.