Section 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 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.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 17

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