law: 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.