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For the purposes of
any proceedings under this Act, the following officers are hereby empowered and required to assist the
competent authority and the Appellate Tribunal, namely:--
(a) officers of the Customs Department;
(b) officers of the Central Excise Department;
(c) officers of the Income-tax Department;
(d) officers of enforcement appointed under the Foreign Exchange Regulation
Act, 1973 (46 of 1973);
(e) officers of police;
(f) such other officers of the Central or State Government as are specified by the Central
Government in this behalf by notification in the Official Gazette.
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