No. 15. Customs (Amendment). 1973. the hold, and to mark any goods before landing, and to lock up, seal, mark, or otherwise secure any goods on board such ship; and, if any box or chest be locked and the keys be withheld, such officer may open any such place, box, or chest in the best manner in his power; and if any goods be found concealed on board of any such ship, they shall be forfeited. (2) If any officer shall place any lock, mark, or seal upon any goods on board, and such lock, mark, or seal be wilfully opened, altered, or broken before due delivery of such goods is to commence, or if any such goods be secretly con- veyed away, or if the hatchways or entrances after having been fastened down be opened or the seals placed thereon broken, or if any part of such ship shall be broken in such manwnr as to permit the removal of any such goods, tih master of such ship shall forfeit a sum not exceeding one thousand dollars. Forfeiture 95. Every person who shall lade, unlade. of goods. tranship, convey or land, or shall assist, or be concerned in lading, unlading, transhipping, con- veying or landing on or from any ship any goods contrary to the provisions of any Customs Laws or who shall knowingly receive, harbour, or con- ceal or knowingly cause or suffer to be received harboured or concealed any goods laden or un- laden, transhipped, waterborne, conveyed or landed as aforesaid, or who shall deal with any goods or be concerned in dealing with any goods in any manner with intent to evade payment of duties due thereon shall forfeit and pay a penalty not exceeding one thousand dollars and such goods shall be forfeited. Provided however that in lien of the afore- said penalty the Comptroller of Customs with the consent of such person impose a fine equiva- lent to treble the value of the goods which fine shall be paid within five days from the date of the imposition, and in default of payment within the prescribed time the offender shall be pro- ceeded against for the recovery of the penalty hereinbefore first prescribed.