What is the Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers? Section 32 of FEMA Act 1999
32. (1) A person preferring an appeal to the Appellate Tribunal or the Special Director (Appeals) under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the Appellate Tribunal or the Special Director (Appeals), as the case may be.
(2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal or the Special Director (Appeals), as the case may be.
Section 21 - Qualifications for appointment of Chairperson, Member and Special Director (Appeals)
Section 23 - Terms and conditions of service
Section 25 - Resignation and removal
Section 26 - Member to act as Chairperson in certain circumstances
Section 27 - Staff of Appellate Tribunal and Special Director (Appeals)
Section 28 - Procedure and Powers of Appellate Tribunal and Special Director (Appeals)
Section 29 - Distribution of business amongst Benches
Section 30 - Power of Chairperson to transfer cases
Section 31 - Decision to be by majority
Section 33 - Members, etc. to be public servants
Section 34 - Civil court not to have jurisdiction
Section 35 - Appeal to High Court
CHAPTER VI DIRECTORATE OF ENFORCEMENT
Section 36 - Directorate of Enforcement
Section 37 - Power of search, seizure, etc
Section 38 - Empowering other officers
CHAPTER VII MISCELLANEOUS