(1) All penalties and forfeitures recovered under any Customs Act shall be applied to such purposes and in such proportions as the Comptroller - General of Customs may direct.
(2) This section does not apply to:
(a) penalties recovered in proceedings under subsection 243B(1);
(b) penalties recovered in proceedings instituted by a member of the Australian Federal Police; or
(c) forfeitures of narcotic - related goods.