(1) Where under any power conferred by any customs enactment, any lock, seal or mark is used to secure or identify any goods, or place or container in which goods are kept then if, without the authority of the proper officer—
(a) that lock, seal or mark is unlawfully and prematurely removed or tampered with by any person; or
(b) at any time before the lock, seal or mark is lawfully removed, any of the goods are wilfully removed by any person,
that person and the person then in charge of the goods commits an offence and is liable to a fine of $5,000 or 3 times the value of the goods removed whichever is the greater and the goods are liable to forfeiture.
(2) For the purposes of subsection (1), goods in a vessel or aircraft are considered to be in the charge of the master of that vessel or the commander of that aircraft.