Provisional assessment closure: bonds and securities cancelled or adjusted; unpaid dues recoverable under statutory recovery procedures. On finalisation of a provisional assessment, bonds executed at the time of provisional assessment shall be cancelled or recredited and securities returned where there are no pending dues; unpaid sums that have attained finality for recovery may be adjusted from such security or recovered under the Act with intimation to the importer or exporter; refunds due after finalisation shall be processed under the statutory refund provisions.