25B. ¹[(1)] Whoever, in breach of any prohibition or restriction imposed by or under any law for the time being in force, or evading payment of customs duties or taxes leviable thereon under any law for the time being in force,(a) takes out of Bangladesh jute, gold or silver bullion, manufactures of gold or silver, currency, articles of food, drugs, imported goods, or any other goods; or(b) brings into Bangladesh any goods,shall be punishable with death, or with ²[imprisonment for life, or with rigorous imprisonment for a term which may extend to fourteen years and shall not be less than two years], and shall also be liable to fine. ³[(2) Whoever sells, or offers or displays for sale, or keeps in his possession or under his control for the purpose of sale, any goods the bringing of which into Bangladesh is prohibited by or under any law for the time being in force shall be punishable with imprisonment for a term which may extend to seven years and shall not be less than one year, and shall also be liable to fine. Explanation.- For the purposes of this sub-section, if any such goods are found in any premises used for any purpose other than for residential purpose, it shall be presumed that such goods have been kept in the possession of the owner or occupier or, where the premises have been let out, the occupier, of such premises for the purpose of sale and the burden shall lie on such owner or occupier to prove that he did not keep such goods in such premises or that such goods were not kept for the purpose of sale or that such goods were brought into Bangladesh at the time when the bringing of such goods were not prohibited by or under any law.]