(1) Without prejudice to any other provision of this Act authorising the removal of goods from warehouse without payment of duty, the Comptroller may permit warehoused goods entered for removal for any purpose other than home use to be removed for that purpose, subject to such conditions and restrictions as the Comptroller may see fit to impose, without payment of duty.
(2) Where any condition or restriction imposed under subsection (1) is contravened or not complied with, the goods are liable to forfeiture.