Assessment of gold and silver in SEZs at effective duty rate, with tariff-rate penalties for willful evasion. Gem and jewellery units in SEZs shall have gold and silver assessed at the effective rate of duty as per notification No.80/97-Cus instead of the tariff rate, with bond values calculated accordingly. In cases of clandestine removal, collusive evasion, or willful misstatement or suppression of facts, fines and penalties will be imposed so as to equal duty at the tariff rate; a Public Notice is to be issued and implementation difficulties reported to the Board.