law: 36. Penalty for illicit export.-
  A breach of the provisions of sub-section (1) or sub-section (2) of section 18 shall be punishable as if it were an offence under item No. 8 of section 167 of the Sea Customs Act, 1878 (8 of 1878), and the provisions of section 168 and of Chapter XVII of that Act shall apply accordingly.