(2)If the report of the officer by whom a consignment of spirit, transported or exported by land under bond or duty, free has been gauged and proved on arrival at its destination, shows that wastage to a greater extent than the appropriate allowance specified in Sub-rule (1) has occurred, the distiller or the warehouse-keeper, as the case may be, on receipt of an intimation to the effect from the said officer shall pay forthwith the duty at the highest rate for the time being in force on country spirit in any place through which the said consignment has passed, or so much of the deficiency as is in excess of the above allowances :Provided that, if it shall be proved to the satisfaction of the Commissioner that such deficiency has been caused by accident or other unavoidable cause, the duty levied on such deficiency shall be refunded, and in any case, the Commissioner's decision shall be final.
