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:—
- officers of the Customs Department;
- officers of the Central Excise Department;
- officers of the Income-tax Department;
- officers of enforcement appointed under the Foreign Exchange Regulation Act, 1973 (46 of 1973);
- officers of police;
- 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.