Foreign Exchange Management Act, 1999
Section - 28 - Procedure and Powers of Appellate Tribunal and Special Director (Appeals)
Procedure and Powers of Appellate Tribunal and Special Director (Appeals)
28. (1) The Appellate Tribunal and the Special Director (Appeals) shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice and, subject to the other provisions of this Act, the Appellate Tribunal and the Special Director (Appeals) shall have powers to regulate its own procedure.
(2) The Appellate Tribunal and the Special Director (Appeals) shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908); while trying a suit, in respect of the following matters, namely:-
| (a) | - | summoning and enforcing the attendance of any person and examining him on oath; |
| (b) | - | requiring the discovery and production of documents; |
| (c) | - | receiving evidence on affidavits; |
| (d) | -.... To read the full section download the app from Google Play store
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & AccountsBharat Shah & Associates Mumbai CA Inter View Details
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