The Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) specified the procedure for E-hearing of the application of urgent nature by CESTAT due to the COVID-19 pandemic.
Applications of urgent nature will be heard through video conferencing platforms. The standard operating procedures, manner of listing of cases, protocols to be observed and the technical requirements are detailed in Annexure-I. The parties who desire that such applications should be heard through video conferencing may file a request in the form as prescribed in Annexure-II, to the concerned Assistant Registrar. The system of e-hearing of urgent Applications will remain in force until further orders,” the public order states.
This notification shall come into force with effect from 1 July 2020.