The CBIC has superseded instruction dated 27-04-2020 with revised guidelines through instruction, F.No.390/Misc/3/2019/JC Dated 21-08-2020 regarding conducting of all the personal hearings via Video Conferencing mode.
The CBIC has directed the respective authorities to follow social distancing norms for new and pending quasi-judicial proceedings. The authorities include Commissioner (Appeals), compounding authorities and original adjudicating authorities in respect of any proceedings under Customs Act 1962, Central Excise Act 1944, Chapter V of Finance Act 1994, CGST Act 2017 and IGST Act 2017.
The guidelines for Video conferencing in compliance with directions of Supreme Court under Article 142 of the Constitution of India in Suo Moto Writ (Civil) No.5/2020 are as under: