law: Foreign Exchange Management Act, 1999 
  28. Procedure and powers of Appellate Tribunal &
  
  Special Director (Appeals) 
  (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:- 
  1. summoning and
  
  enforcing the attendance of any person and examining him on oath;
  2. requiring the discovery
  
  and production of documents;
  3. receiving evidence
  
  on affidavits;
  4. subject to the
  
  provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of
  
  1872), requisitioning any public record or documents or copy of such record or
  
  document from any office;
  5. issuing commissions
  
  for the examination of witnesses or documents;
  6. reviewing its
  
  decisions;
  7. dismissing a
  
  representation of default or deciding it ex- parte ;
  
  
  8. setting aside any
  
  order of dismissal of any representation for default or any order passed by it ex- parte ; and
  9. other matter which
  
  may be prescribed by the Central Government.
  (3) An order made by the Appellate Tribunal or the Special
  
  Director (Appeals) under this Act shall be executable by the Appellate Tribunal
  
  or the Special Director (Appeals) as a decree of civil court and, for this
  
  purpose, the Appellate Tribunal and the Special Director (Appeals) shall have
  
  all the powers of a civil court.
  (4) Notwithstanding anything contained in sub-section (3), the Appellate
  
  Tribunal or the Special Director (Appeals) may transmit any order made by it to
  
  a civil court having local jurisdiction and such civil court shall execute the
  
  order as if it were a decree made by that court.
  (5) All proceedings before the Appellate Tribunal and the
  
  Special Director (Appeals) shall be deemed to be judicial proceedings within
  
  the meaning of sections 193 and 228 of the Indian Penal Code, 1860 (45 of e
  
  1860) and the Appellate Tribunal shall be deemed to be a civil court the
  
  purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973 (2 of
  
  1974).