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2020 ] DEPARTMENTAL CLARIFICATIONS T13

now been decided to extend the facility of SB005 error correction in the Customs
EDI system for Shipping Bills with date upto 31-12-2019.
4. All members of the trade, exporters, shipping lines, customs brokers
are duly advised again to make efforts to understand the problems due to
mismatch of invoices resulting in SB005 error, and to invest time and due
precautions for preventing such error in the future.
5. Suitable Trade Notice/Standing order may please be issued to guide
the trade and industry. Difficulty, if any, faced in implementation may be
brought to the notice of Board immediately.
[M.F. (D.R.) Circular No. 22/2020-Cus., dated 21-4-2020]

Conduct of personal hearings in virtual mode under
Customs Act — Guidelines
Subject : Guidelines for conduct of personal hearings in virtual mode under
Customs Act, 1962 - Regarding.
Board has been reviewing various procedures under the Customs Act,
1962, on account of recent outbreak of COVID-19 (Coronavirus) with a view to
adopt measures to ensure social distancing, reduce physical presence, use
modern information and communication technology systems and change
conventional mode of work, in areas not covered by Customs ICES EDI system/
ICEGATE online gateway, by creating a virtual customs working environment.
2. While ensuring compliance with various guidelines and instructions
issued by the Govt. and public health authorities with a view to contain the
spread of COVID-19, Board has decided that personal hearing, in respect of any
proceeding under Customs Act 1962, given by various authorities, such as
Commissioner (Appeals), original adjudicating authorities and Compounding
authority, may be conducted through video conferencing facility.
3. 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 - through quasi-judicial proceedings
and in compliance of overall directions given by Hon’ble Supreme Court under
Article 142 of the Constitution of India (refer Suo motu Writ (Civil) No. 5/2020).
This would also facilitate importers, exporters, passengers, advocates, tax
practitioners and authorized representatives to maintain social distancing while
performing their work at ease, from a place of their choice.
4. The guidelines for the conduct of virtual mode of personal hearing
through video conferencing facility are as under :
(i) In any proceedings before appellate or adjudicating authority
under the Customs Act, 1962, the party, either as an appellant or a
respondent, shall give his consent to avail the personal hearing
before such authority, through video conferencing facility, at the
time of filing his appeal or immediately after the issue of this
instruction, in the case of pending appeals/adjudication matter.
He should also indicate his email address for correspondence etc.
(ii) The date and time of hearing along with a link for the video
conference shall be informed in advance to the
EXCISE LAW TIMES  1st May 2020  63