Procedure and Powers of Appellate Tribunal & Special Director (Appeal) - FEMA Ready Reckoner - FEMA

Procedure and Powers of Appellate Tribunal and Special Director (Appeals) Section 28(1) provide Appellate Procedure The Tribunal and the Special Director (Appeals) are not to be bound by the Procedure laid down by the Code of Civil Procedure. Both the said appellate forums shall be guided by the principles of natural justice. Subject to the other provisions of this act both the said appellate forums may regulate their own procedure. Section 28(2) Power of the Tribunal and Special director (Appeals) While Section 28(1) deals with the powers of these two appellate forums in general way, Section 28(2) specifies various powers of the Tribunal and the Special director (Appeals) for the purposes of discharging their function under the act. Both these appellate forums have the same powers as are vested in a civil court while trying a suit under the code of civil procedure, 1908 in respect of the following matters: (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) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 requisitioning any public record or document or copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents (f) reviewing its decisions (g) dismissing a representation of default or deciding it ex parte; (h) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and (i) any other matter which may be prescribed by the Central Government. Section 28(3) Appellate orders executable as civils decrees 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. Section 28(4) Role of Civil court in execution of appellate orders Notwithstanding anything contained in the section 28(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. Section 28(5) Appellate proceedings are Judicial Proceedings 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 and the Appellate Tribunal shall be deemed to be a civil court for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973.