Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976

17. Certain officers to assist competent authority and Appellate Tribunal -

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 Custom 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 ( 46of 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.