¹[217B. Notwithstanding anything contained to the contrary in this Act or any other law the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, award an amount of the surplus collection of revenue at import stage as financial incentives to all Customs Officers and employees and officers and employees of the Board:Provided that the collection of revenue at import stage for a given financial year exceeds the target of collection fixed by the Government for that financial year.]