Assignment of goods imported, etc

(1) No merchandise, articles or other goods entering a CFZ under section 19 shall be sold, hired, lent, given away or otherwise disposed of outside a CFZ except after payment of the import duty, and all other duties and taxes payable on the value of the article at the date of the transaction as assessed by the Comptroller of Customs. etc. (2) Any person who contravenes or fails to comply with any of the provisions of this section commits an offence and shall be liable upon summary conviction to a fine equal to three times the market value of the goods as assessed by the Comptroller of Customs or to a fine of five thousand dollars, whichever is the greater, and in every such case, the merchandise, article, or other goods in respect of which the offence was committed shall be forfeited.