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(1) Where goods ordinarily liable to duty at a given rate are allowed by law to be entered or delivered at a lower rate of duty or free of duty for use for some special purpose or because the goods are the property of or intended for use by a particular person or functionary, the goods are liable to forfeiture to the State if

(a) the required conditions are not observed; or

(b) being goods entered or delivered because they are the property of or intended for use by some particular person or functionary, the goods are sold or transferred to another person.

(2) Where goods are forfeited, the importer or person obtaining delivery of the goods and any person who is involved in the use of the goods contrary to the conditions of the entry at a lower or zero rate shall incur a penalty equal to one hundred percent of the duty payable on the goods.

(3) An importer or person to whom the goods have been delivered shall produce the goods on demand to an officer or account for the goods to the satisfaction of the Commissioner-General, and if the importer fails to produce or account for the goods, the importer or that person shall incur a penalty equal to the value of the goods in addition to the duty payable.