3. If anything prohibited to be exported by any provision of the said Part 4 is exported in contravention thereof, or is brought to a quay or other place, or waterborne, for the purpose of being so exported, the exporter or his or her agent is liable to the same penalty as that to which a person is liable for an offence to which the Customs (Control and Management) Act applies, and where the offence is concerned with any currency, any security, any gold, any goods or any other property, the Court may, if it think fit so to do, order the currency, security, gold, goods or property to be forfeited.