36. Directorate of Enforcement.—(1) The Central Government shall establish a Directorate of
Enforcement with a Director and such other officers or class of officers as it thinks fit, who shall be called
officers of Enforcement, for the purposes of this Act.
(2) Without prejudice to the provisions of sub-section (1), the Central Government may authorise the
Director of Enforcement or an Additional Director of Enforcement or a Special Director of Enforcement
or a Deputy Director of Enforcement to appoint officers of Enforcement below the rank of an Assistant
Director of Enforcement.
(3) Subject to such conditions and limitations as the Central Government may impose, an officer of
Enforcement may exercise the powers and discharge the duties conferred or imposed on him under this
Act.
37. Power of search, seizure, etc.—(1) The Director of Enforcement and other officers of
Enforcement, not below the rank of an Assistant Director, shall take up for investigation the contravention
referred to in section 13.
(2) Without prejudice to the provisions of sub-section (1), the Central Government may also, by
notification, authorise any officer or class of officers in the Central Government, State Government or the
Reserve Bank, not below the rank of an Under Secretary to the Government of India to investigate any
contravention referred to in section 13.
(3) The officers referred to in sub-section (1) shall exercise the like powers which are conferred on
income-tax authorities under the Income-tax Act, 1961 (43 of 1961) and shall exercise such powers,
subject to such limitations laid down under that Act.
1
[37A. Special provisions relating to assets held outside India in contravention of
section 4.—(1) Upon receipt of any information or otherwise, if the Authorised Officer prescribed by the
Central Government has reason to believe that any foreign exchange, foreign security, or any immovable
property, situated outside India, is suspected to have been held in contravention of section 4, he may after
recording the reasons in writing, by an order, seize value equivalent, situated within India, of such foreign
exchange, foreign security or immovable property:
Provided that no such seizure shall be made in case where the aggregate value of such foreign
exchange, foreign security or any immovable property, situated outside India, is less than the value as
may be prescribed.
(2) The order of seizure along with relevant material shall be placed before the Competent Authority,
appointed by the Central Government, who shall be an officer not below the rank of Joint Secretary to the
Government of India by the Authorised Officer within a period of thirty days from the date of such
seizure.
(3) The Competent Authority shall dispose of the petition within a period of one hundred eighty days
from the date of seizure by either confirming or by setting aside such order, after giving an opportunity of
being heard to the representatives of the Directorate of Enforcement and the aggrieved person.
Explanation.—While computing the period of one hundred eighty days, the period of stay granted by
court shall be excluded and a further period of at least thirty days shall be granted from the date of
communication of vacation of such stay order.
(4) The order of the Competent Authority confirming seizure of equivalent asset shall continue till the
disposal of adjudication proceedings and thereafter, the Adjudicating Authority shall pass appropriate
directions in the adjudication order with regard to further action as regards the seizure made under
sub-section (1):
1. Ins. by Act 20 of 2015, s. 142 (w.e.f. 9-9-2015).
17
Provided that if, at any stage of the proceedings under this Act, the aggrieved person discloses the
fact of such foreign exchange, foreign security or immovable property and brings back the same into
India, then the Competent Authority or the Adjudicating Authority, as the case may be, on receipt of an
application in this regard from the aggrieved person, and after affording an opportunity of being heard to
the aggrieved person and representatives of the Directorate of Enforcement, shall pass an appropriate
order as it deems fit, including setting aside of the seizure made under sub-section (1).
(5) Any person aggrieved by any order passed by the Competent Authority may prefer an appeal to
the Appellate Tribunal.
(6) Nothing contained in section 15 shall apply to this section.]
38. Empowering other officers.—(1) The Central Government may, by order and subject to such
conditions and limitations as it thinks fit to impose, authorise 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.