Section 19(2) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(2)The Appellate Tribunal 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, inspection and production of books of account and other documents;(c)reviewing its decisions;(d)dismissing an appeal for default or deciding it ex parte; and(e)any other matter which may be prescribed.
