Section 44

Where an export product or export produce is the subject-matter of an offence committed under the Regulation of Imports and Exports Act or the Customs Act, and the Comptroller is satisfied that, if the offence had not been detected, the export enterprise concerned in the commission of such an offence would have been able to claim relief from tax to which it was not entitled, then such an offence shall be deemed to be an offence under this Act whether a claim for tax relief has been made or not and may be dealt with accordingly but so that no person shall be punished more than once for the same offence.