The licensee should report any accident at the production site to the relevant customs officer or department as soon as possible. If such notification is not given, the licensee will have to bear the loss related to excise duty caused to the government of Nepal due to such accident. However, in the event that the licensee has insured the item or material during the transportation of excise goods or materials from one place to another place, and if the goods or materials have been insured and compensation has been received, then the licensee shall not be liable for any loss or damage related to excise duty caused to the Government of Nepal to the extent that the compensation has been received. .