https://www.taxtmi.com/caselaws?id=78015 The customs reward scheme was treated as ex gratia and dependent on the competent authority's absolute discretion, so no informer could claim reward as of right. Entitlement turned on the specificity and accuracy of the information, the risk assumed, the assistance rendered, and whether the tip materially helped trace smuggling activity and those involved. On the facts, the plaintiff only reported that a vessel had stranded and goods had been unloaded, without identifying the smugglers, filing a written complaint, or giving actionable particulars. He was therefore not shown to satisfy the reward guidelines and was not entitled to the claimed reward. en-us Fri, 17 Jul 2009 00:00:00 +0530 Tue, 26 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78015 The customs reward scheme was treated as ex gratia and dependent on the competent authority's absolute discretion, so no informer could claim reward as of right. Entitlement turned on the specificity and accuracy of the information, the risk assumed, the assistance rendered, and whether the tip materially helped trace smuggling activity and those involved. On the facts, the plaintiff only reported that a vessel had stranded and goods had been unloaded, without identifying the smugglers, filing a written complaint, or giving actionable particulars. He was therefore not shown to satisfy the reward guidelines and was not entitled to the claimed reward. Case-Laws Customs Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78015