What are the implications of the failure of the person to whom the oath was directed to appear to take it?

If the person to whom the oath was directed fails to appear to take it despite due notification, and does not present an excuse acceptable to the court, he shall be deemed to have declined the oath. Consequently, a judgment shall be rendered against him affirming the matter that the oath was intended to deny. This is in accordance with Article 90 of the Bylaw of the Commercial Courts Law, Article 93 of the Procedural Guide for the Law of Evidence, Article 103 of the Law of Evidence, and Article 98 of the Law of Evidence.