law: Foreign Exchange Management Act, 1999 
  32. Right of appellant to take assistance of legal
  
  practitioner or Chartered Accountant and of Government, to appoint presenting
  
  officers 
  (1) A person preferring an appeal to the Appellate Tribunal
  
  under this Act may either appear in person or take the assistance of a legal
  
  practitioner or a Chartered Accountant of his choice to present his case before
  
  the Appellate Tribunal or the Special Director (Appeals), as the case may be.
  (2) The Central Government may authorize one or more legal
  
  practitioners or a Chartered Accountants or any of its officers to act as
  
  presenting officers and every person so authorized may present the case with
  
  respect to any appeal before the Appellate Tribunal or the Special Director
  
  (Appeals), as may be.