You would have to be leaking A LOT of gas to get just 11 MPG ("normal" MPG is in the 25-low 30s range).
Check/adjust timing?
Check/adjust valves?
Cylinder compression check?
How many miles on the engine?
Pulled the plugs to see what color they are (light tan is ok, dark brown or black is not good).
Stock samurai (lifted, gears, tires, etc.)?
How do you drive, where do you drive? If you "drive it like you stole it" and/or drive in a lot of hills, then you could get really crappy MPG.
A partially clogged fuel filter (from rust) should not cause it to get that bad of MPG....it will more likey just make it run poorly from fuel starvation.