Foreign Exchange Management Act, 1999 · Chapter V: Adjudication and Appeal
Section 32: Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
(1) A person preferring an appeal to 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 [Special Director (Appeals)].
(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 [Special Director (Appeals)].
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 32
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