Section 62(4) in The Dadra and Nagar Haveli Excise Regulation, 2012
(4)The Adjudicating Officer shall have the powers of a civil court 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;(b)he shall be deemed to be a court for the purposes of sections 345 and 346 of the Code of Criminal Procedure, 1973;
