( 1) If the importer importing goods pursuant to Rule 10 or 11 does not comply with the terms and conditions as specified in Rule 12 and does not application pursuant to Sub-rule (14), chargeable Customs duty shall be recovered from the furnished bank guarantee, if any and chargeable Customs duty shall be transferred to the revenue account from the deposit account if such amount was deposited.
(2) While recovering customs duty from the bank guarantee pursuant to Sub-rule (1), it shall be recovered equivalent to the sum of the customs duty chargeable on the day of import and Twenty Five percent addition on such customs duty.
(3) In case of partial use of materials pursuant to Sub-rule (2) of Rule 15, chargeable customs duty to be recovered from the bank guarantee on the materials not used shall be equivalent to the sum of the customs duty chargeable on the day of import and Twenty Five percent addition on such customs duty.
(4) Notwithstanding anything contained in this Rule, while collecting duty upon transferring deposit into the revenue account or collecting duty from the bank guarantee or deposit for the duty free shop being unable to sale the goods within the prescribed time period; in such case, only the custom duty shall be recovered.