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    <title>Recovery of duty forgone and penal action for abuse/diversion etc.</title>
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    <description>Recovery of duty forgone with interest arises where EOUs fail positive NFE requirements or where imported/indigenously procured goods are not received, lost in transit, not accounted for, sold unauthorizedly in DTA, clandestinely removed, or not utilized within prescribed time; duty is also recoverable when goods sent for job work/display/testing are not returned. Separate penal action applies for fraudulent diversion or clandestine removal, permitting seizure, confiscation, penalties and prosecution.</description>
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