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The Commissioners of Customs and the Commissioners of Inland Revenue may jointly make regulations as to the delivery of molasses to, and the use of molasses by, a licensed distiller without payment of duty or upon drawback as allowed by this Act, and also as to the importation, labelling, wrapping, and .sale of any saccharin (including substances of a like nature or use) and as to the proof to be required that a label has not been previously used, and may by those regulations apply any of the enactments relating to stamps to the labels to be used, and if any person imports or makes any such saccharin or delivers or uses molasses without complying with those regulations, or sells, exposes for sale, or offers, or keeps for sale any such saccharin in respect of which those regulations have not been complied with, the saccharin or molasses, as the case may be, shall be forfeited, and that person shall be liable in respect of each offence, to an excise penalty of fifty pounds,
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