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(1) Where goods are not duly exported or removed in accordance with this Act, the proper officer shall take the goods to a State warehouse and the goods may either be sold or dealt with in accordance with the directives of the Commissioner-General.

(2) A person in charge of a private bonded warehouse who fails to produce to the proper officer, at the request of the proper officer, the goods deposited in the private bonded warehouse, or that have not been duly entered and delivered from the warehouse incurs a penalty of three hundred percent of the duty payable on the goods not so produced, in addition to the duty due.

(3) Where the goods remain in a private bonded warehouse for more than fourteen days after being

(a) entered under another customs procedure,

(b) entered for export, or

(c) sold by public auction under this Act,

the goods are liable to forfeiture to the State unless the failure to move the goods is explained to the satisfaction of the Commissioner-General.