Section 28L - Powers of Authority - Customs Act, 1962

SECTION 28L. Powers of 1 [Authority 2 [ **** ]]. (1) The 1 [Authority 2 [ **** ] ] shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908). (2) The 1 [Authority 2 [ **** ] ] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the 1 [Authority 2 [ **** ] ] shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860). ******************** Notes:- 1. Substituted vide THE FINANCE ACT, 2018 , before it was read as, Authority 2. Omitted vide THE TRIBUNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as or Appellate Authority