¹[217A. Notwithstanding anything contained to the contrary in this Act or any other law for time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, grant reward to the following persons:-(a) a person giving information to Customs Authorities with regard to evasion or attempted evasion of customs duties or violation of any provision of this Act or any other law for the time being in force under which a Customs officer is authorised to collect tax or other revenue;(b) ²[an officer or employee of customs] or an officer or employee of any other Government agency or of a local authority who detects or unearths the evasion or attempted evasion of customs duties or violation of this Act or that other law;if such supply of information, the act of detection of or unearthing the evasion or attempted evasion of customs-duty or violation of law leads to:-(i) the seizure and confiscation of goods or other things in relation to which the evasion or attempted evasion or violation takes place; or(ii) the realisation of customs-duty or other revenue leviable under this Act or that other law for the time being in force or the realisation of a penalty or fine imposed under the relevant law; or(iii) conviction of and sentence imposed on the person liable for such evasion, attempted evasion or violation.]