Section 28: Procedure and powers of Appellate Tribunal and Special Director (Appeals).

Q: What does Section 28 of The Foreign Exchange Management Act, 1999 (FEMA) deal with?

Section 28 FEMA pertains to "Procedure and powers of Appellate Tribunal and Special Director (Appeals).". It is part of the The Foreign Exchange Management Act, 1999, a legislation enacted by the Parliament of India. Section 28 of The Foreign Exchange Management Act, 1999 (FEMA) governs procedure and powers of Appellate Tribunal and Special Director (Appeals). As verified on 19 May 2026.

Q: Is Section 28 FEMA still in force?

Yes, Section 28 of the The Foreign Exchange Management Act, 1999 is currently in force across the Republic of India.

Q: What is धारा 28 FEMA?

धारा 28 FEMA is the Devanagari Hindi reference for Section 28 of the The Foreign Exchange Management Act, 1999. Section 28 of The Foreign Exchange Management Act, 1999 (FEMA) governs procedure and powers of Appellate Tribunal and Special Director (Appeals). As verified on 19 May 2026.

Q: What is Dhara 28 FEMA?

Dhara 28 FEMA is the Roman Hindi reference for Section 28 of the The Foreign Exchange Management Act, 1999. "Dhara" means "Section" in Hindi. Section 28 of The Foreign Exchange Management Act, 1999 (FEMA) governs procedure and powers of Appellate Tribunal and Special Director (Appeals). As verified on 19 May 2026.

Q: How to cite Section 28 of The Foreign Exchange Management Act, 1999?

Cite as: "Section 28, The Foreign Exchange Management Act, 1999 (FEMA)" in legal briefs. For academic writing, use the BlueBook format: The Foreign Exchange Management Act, 1999, § 28 (India).

Law on Tips Editorial Board

(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) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 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.

(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 (45 of 1860) 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 (2 of 1974).