(1) If any employee or person gives clues as to that any one has committed or is going to commit export or import smuggling of any goods or control such goods and hands over them to the Customs Office, reward, as prescribed, shall be provided to such employee or person if such act is proved.
(2) The concerned Customs Office shall provide the reward referred to in Sub-section (1) out of the proceeds of auction of the goods so exported or imported by way of smuggling.
(3) Notwithstanding anything contained in Sub-section (2), if the Government of Nepal makes a decision to provide such goods to any government body for use, such body shall get the value of those goods determined by the prescribed committee and, based on that value, provide the amount of reward referred to in Sub-section (1) to the concerned Customs Office, and the Customs Office shall provide that amount to the concerned person who has given clues and controlled them.
(4) The Customs Office shall keep secret the name, surname and details of any informant who gives clues about any export or import smuggling pursuant to Sub-section (1).
(5) Notwithstanding anything contained in the prevailing Nepal laws, the Customs Office shall not be compelled to provide the name, surname and details of an informant as referred to in this Act to any person or body, except when so asked by a body carrying out investigations under law in the course of such investigations or by a court, and an informant shall not be compelled to appear in any court, body or office by the reason only that the informant has provided clues.
(6) Other provisions relating to taking reports from informants and distribution of rewards shall be as prescribed.