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.
(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.