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<h1>Recovery of duty for non compliance with concessional import conditions triggers bond invocation and recovery of duty plus interest.</h1> Where an importer fails to meet conditions for concessional import or specified end use, the customs officer having jurisdiction must invoke the bond and recover: for exemption notifications, the duty difference plus interest at the notified rate from import date to payment date; for other notifications, an amount equal to the assessable value. The importer is responsible for ensuring goods used in jobwork comply with the notification and non compliance permits action under these rules and other applicable law.