(1) The Commissioner-General may permit warehoused goods to be delivered as stores for a ship of not less than one hundred tonnes burden or an aircraft, in accordance with section 24.

(2) Where the goods taken from a warehouse for use as stores are

(a) not put on board the aircraft or ship for which the goods are entered,

(b) not accounted for to the satisfaction of the Commissioner-General, or

(c) dealt with contrary to the provisions of this Act,

the goods are liable to forfeiture to the State and in addition the master or agent of the aircraft or ship shall pay a penalty of not more than three hundred percent of the duties evaded.