law: Foreign Exchange Management Act, 1999 
  38. Empowering other officers 
  (1) The Central Government may, by order and subject to such
  
  conditions and limitations as it thinks fit to impose, authorize any officer of
  
  customs or any central excise officer or any police officer or any other
  
  officer of the Central Government or a State Government to exercise such of,
  
  the powers and discharge such of the duties of the Director of Enforcement or
  
  any other officer of Enforcement under this Act as may be stated in the order.
  (2) The officers referred to in sub-section (1) shall exercise
  
  the like powers which are conferred on the income-tax authorities under the
  
  Income-tax Act, 1961 (43 of 1961), subject to such conditions and limitations
  
  as the Central Government may impose.