Report No. 166

19. Certain officers to assist competent authority.-

For the purposes of any proceedings under this Act, the following are hereby empowered and required to assist the competent authority 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;

(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.