Section 17(6) in The Foreign Exchange Management Act, 1999
(6)The Special Director (Appeals) shall have the same powers of a Civil Court which are conferred on the Appellate Tribunal under sub-section (2) of section 28 and(a)all proceedings before him shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860);(b)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).
