20. (1) No tea shall be exported except under a licence issued by or on behalf of the Board in such form and in accordance with such conditions as may be prescribed. (2) No tea seed shall be exported except under a permit issued by or on behalf of the Board. (3) The breach of the provisions of this section shall be punishable as if it were an offence under item No. 8 of section 156 of the Customs Act, 1969 (IV of 1969), and the provisions of section 157 and Chapter XVIII of that Act shall apply accordingly.