Reward for tax info should be reduced on the ground that amount of penalty cannot be determined

Amrit Lal Mehta Vs Director General Of Revenue Intelligence & Others (Delhi HC)- In the first three minutes, reward has been awarded @ 19.4% that is nearly the maximum possible rate. The said reward was on the principal amount of customs duty of Rs.1.21 crores and, therefore, the Reward Committee was competent to award a lower amount/ percentage on the penalty and fine amount but this is not the reason and ground given in the last two minutes of the Reward Committee. The Reward Committee in the last two minutes has opined that the information given by the petitioner was of generic nature a...