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of <h1>Authority's Powers Under Section 28L of Customs Act Mirror Civil Court: Discovery, Attendance, and Document Production.</h1> The Authority under Section 28L of the Customs Act, 1962, possesses powers similar to a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of documents. The Authority is considered a civil court for specific purposes under section 195 but not under Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before the Authority are deemed judicial under sections 193, 228, and 196 of the Indian Penal Code. Recent legislative changes have redefined the terms related to the Authority.
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