(a) the importation or exportation of goods is an offence under subsection 9L(1) or a contravention of subsection 9L(2); and
(b) the Secretary notifies the Comptroller-General of Customs in writing that the Secretary wishes the Customs Act 1901 to apply to that importation or exportation;
the Customs Act 1901 has effect as if the goods included in that importation or exportation were goods described as forfeited to the Crown under section 229 of that Act because they were:
(c) prohibited imports within the meaning of that Act; or
(d) prohibited exports within the meaning of that Act;
as the case requires.