(1) Without prejudice to any other provision of any customs enactment, where—
(a) except as expressly provided by such an enactment, any imported goods, being goods chargeable on their importation with any duty are, without payment of that duty—
(i) unloaded at any port,
(ii) unloaded from any aircraft, or
(iii) removed from their place of importation or from any approved wharf, examination station, transit shed or other customs area; or
(b) any goods are imported, landed or unloaded contrary to any prohibition or restriction in force with respect to them under or by virtue of any enactment;
(c) any goods, being goods chargeable with any duty or goods the importation of which is prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof to have been concealed in any manner on board any vessel or aircraft;
(d) any goods are imported concealed in a container holding goods of a different description;
(e) any imported goods are found, whether before or after delivery, not to correspond with any entry made in respect of them; or
(f) any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,
these goods, subject to subsection (2), are liable to forfeiture.
(2) Where any goods, the importation of which is prohibited or restricted under or by virtue of any enactment, are on their importation either—
(a) reported as intended for exportation in the same vessel or aircraft;
(b) entered for transhipment; or
(c) entered to be warehoused for exportation or to use as stores,
the Comptroller may, if he or she sees fit, permit those goods to be dealt with accordingly.
(3) If any person—
(a) imports or causes to be imported any goods—
(i) concealed in a container holding goods of a different description, or
(ii) packed in a manner appearing to be intended to deceive an officer; or
(b) directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with any entry made in respect of them,
he or she commits an offence and is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater.