Section 16(2) in The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
(2)Any officer of the Income-tax Department, the Customs Department or the Central Excise Department or any officer of enforcement appointed under the Foreign Exchange Regulation Act, 1973 (46 of 1973), may furnish suo motu any information available with him to the competent authority if in the opinion of the officer such information will be useful to the competent authority for the purposer of this Act.
