Customs Authority civil court powers extend to discovery, inspection, sworn examination, commissions, and record production. The Authority under the Customs Act has civil court powers for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books and records. It is deemed to be a civil court for section 195, but not for Chapter XXVI of the Code of Criminal Procedure. Proceedings before it are treated as judicial proceedings for sections 193, 196 and 228 of the Indian Penal Code.