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Published on 14 April 2025

Resumption of Physical Hearings at CESTAT: Guidelines and Request Process

Introduction

This notice serves to inform all concerned parties regarding the resumption of physical hearings for appeals at the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in light of improved pandemic conditions. As requested by various Bar Associations, the Hon’ble President has authorized the shift to physical hearings on an individual request basis, while continuing to offer e-hearings as the default option.

Main Content

Public Notice Overview

  • Date Issued: 15 November 2021
  • With the gradual improvement in the pandemic situation and the resumption of physical hearings in higher courts, appeals may now be conducted physically upon request from counsel.
  • Detailed protocols for listing and attending physical hearings are outlined in Annexure I.

Request Process for Physical Hearing

  1. Eligibility: To request a physical hearing, the appeal must either be due for its regular hearing time, have early hearing approval, or follow directives from higher courts.
  2. Submission Method: Requests should be sent via e-mail to the Registry as per the template in Annexure II.
  3. Hearing Schedule:
    • Physical hearings for Division Bench matters will occur on Mondays and Fridays.
    • Other appeals will be scheduled on Tuesdays, Wednesdays, and Thursdays.
    • Virtual hearings will continue on non-scheduled days.

Listing Procedure

  • Appeals designated for physical hearing will be listed based on the order of seniority.
  • The cause list will be made available on the Tribunal's website every Thursday evening.
  • Parties must prepare the following documents, submitted two days prior to the hearing:
    • A brief synopsis of the case.
    • Written submissions referring to the already submitted paper book.
    • A compilation of relevant statutes and case law.

Safety Protocols

  1. Only the Counsel or party in person will be allowed to attend the physical hearings, accompanied by no more than two assisting Counsel.
  2. Parties must wait in the Bar Association Room until notified to enter the courtroom. Two minutes will be allotted between hearings for sanitization.
  3. Files must undergo UV sanitization before court entry, and documents cannot be submitted during the hearing.
  4. Counsel must provide proof of double vaccination or an RTPCR test result within 72 hours prior to the hearing.
  5. Compliance with dress code and safety measures, including mask-wearing and social distancing, is mandatory throughout the tribunal premises.

Conclusion

These provisions aim to safely facilitate the resumption of physical hearings while adhering to necessary safety protocols. All parties are urged to comply with the outlined procedures to ensure a smooth hearing process. The updated framework takes effect on 29 November 2021, and the detailed request form is available in Annexure II.

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