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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to investigate: enforcement officers may use search and seizure powers equivalent to income-tax authorities.</h1> Investigative authority over alleged foreign exchange contraventions is vested in designated enforcement officers and may be delegated by the Central Government to specified officers in central or state agencies or the central banking authority; such officers may exercise the same search, seizure and ancillary powers as income-tax authorities, subject to the limitations applicable under the Income-tax Act.

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