Rule 48
Informer’s Report Or Information
(1) Informer’s report or information on export smuggling or import smuggling shall be received before the goods are seized. The information shall not be accepted after the seizure of the goods.
(2) The Informer’s report or information shall be provided to Chief of the Customs office or Director General.
(3) When the Director General receives informer’s report or information pursuant to Sub-rule (2), he/she shall keep the record in writing with his/her own hand and shall inform the chief of the customs office verbally or in writing. The Chief of the Customs Office , after receiving informer’s report or information directly or through Director General, shall keep record confidentially noting the date and time in writing his /her own hand. If the informer’s report or information is received from the person other than Director General, the record shall be maintained as per this procedure in the Rule and inform the same to the Director General immediately.
(4) Director General, after receiving the information as per Sub-rule (3), shall keep confidential record noting time and date.
(5) Before the seizure of the goods, if more than one informer’s report or information is received, the first report or information shall be honored and the rest shall be noted accordingly and filed.
(6) Informer may submit report or information in the fictitious name instead of real name. In case of information on the fictitious name, the informer shall immediately submit the real name and a copy of evidence of proof (Citizenship certificate, identity card or passport) to the Chief of the Customs office. After receiving the evidence, the chief of the customs office shall certify it and put the informer register number and the date and seal it in an envelope with the informer registration number and the date only.
(2) The Informer’s report or information shall be provided to Chief of the Customs office or Director General.
(3) When the Director General receives informer’s report or information pursuant to Sub-rule (2), he/she shall keep the record in writing with his/her own hand and shall inform the chief of the customs office verbally or in writing. The Chief of the Customs Office , after receiving informer’s report or information directly or through Director General, shall keep record confidentially noting the date and time in writing his /her own hand. If the informer’s report or information is received from the person other than Director General, the record shall be maintained as per this procedure in the Rule and inform the same to the Director General immediately.
(4) Director General, after receiving the information as per Sub-rule (3), shall keep confidential record noting time and date.
(5) Before the seizure of the goods, if more than one informer’s report or information is received, the first report or information shall be honored and the rest shall be noted accordingly and filed.
(6) Informer may submit report or information in the fictitious name instead of real name. In case of information on the fictitious name, the informer shall immediately submit the real name and a copy of evidence of proof (Citizenship certificate, identity card or passport) to the Chief of the Customs office. After receiving the evidence, the chief of the customs office shall certify it and put the informer register number and the date and seal it in an envelope with the informer registration number and the date only.