Page 75 - ELT_1st September 2020_Vol 373_Part 5

2020 ] DEPARTMENTAL CLARIFICATIONS T85

8. Any issues faced in implementation of this instruction may be
brought to the notice of the Board.
Enclosure :

Special Drive - Report on Disposal of Unclaimed/Uncleared/
Seized/Confiscated goods Ripe for Disposal
Zone
Type Opening as on Closing Balance
1-8-2020

No. of Cases No. of Cases
Non Hazardous Unclaimed/
uncleared Cargo
Hazardous Unclaimed/
uncleared Cargo
Non Hazardous
Seized/Confiscated Cargo
Hazardous Seized/
Confiscated Cargo
[M.F. (D.R.) Instruction No. 17/2020-Cus., dated 10-8-2020]

Conduct of personal hearings in virtual mode under CGST
Act, 2017, IGST Act, 2017, Customs Act, 1962, Central
Excise Act, 1944 and Chapter V of Finance Act, 1994 —
Revised guidelines
Subject : Revised guidelines for conduct of personal hearings in virtual mode
under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962,
Central Excise Act, 1944 and Chapter V of Finance Act, 1994 -
regarding.
It may be recalled that keeping in view the challenges presented because
of Covid-19 pandemic, Board had issued Instruction dated 27-4-2020 for conduct
of personal hearings in virtual mode by all adjudicators and appellate authorities
in regard to proceedings under the Customs Act, 1962, Central Excise Act, 1944
and Chapter V of Finance Act, 1994.
2. Board has reviewed the outcome of the subject instruction. As seen,
the feedback received from trade and field formations indicates that this
initiative has helped in speeding up the passing of adjudication and appellate
proceedings, saving cost of travel and time, and critically ensuring social
distancing in these challenging times. This initiative would facilitate all stake
holders such as suppliers under GST, importers, exporters, passengers,
advocates, tax practitioners and authorized representatives.
3. Accordingly, Board has now decided to make it mandatory for
various authorities, such as Commissioner (Appeals), original adjudicating
authorities and Compounding Authority to conduct personal hearing, in respect
of any proceeding under the Customs Act, 1962, Central Excise Act, 1944 and

EXCISE LAW TIMES  1st September 2020  75