As per the guidelines under the CGST Act, Customs Act, Central Excise Act, NDPS Act Service Tax provisions and Drawback Frauds or abuses of Export Promotion Schemes, rewards are granted to the informers and Government Servants in respect of cases of seizures made and/or infringements/evasion of duty or tax.

These guidelines are applicable to informers (who give information relating to assets, immovable properties of persons from whom arrears of duty, tax, fine, penalty are recoverable and the information results in the recovery of arrears) and also Government Servants who put in commendable efforts to effect recovery as per conditions specified therein.

Informers and Government Servants are eligible for reward up to 20 per cent of the net sale-proceeds of the contraband goods seized and/or amount of duties/ Service Tax evaded plus amount of penalty levied and recovered.