Subs. by s. 165, ibid., for section 27 (w.e.f. 26-5-2017). — THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999

3. Subs. by s. 165, ibid., for section 27 (w.e.f. 26-5-2017). 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).

Section 3