Regulation 19
An authorised person shall pay immediately upon demand the amount of uncollected import duties payable on end-use goods when—
(a)
the said goods have not been put to the prescribed use within the required period, or
(b)
his authorisation is revoked before the said goods have been put to the prescribed use, or
(c)
the said goods are transferred to an unauthorised person, or
(d)
except in cases where Regulations 17(2) or 18(2) hereof apply, the said goods are put to a use other than that prescribed.