:(1) A Nepalese resident and business abroad who exports or imports any narcotic drugs from Nepal ………….. or within Nepal ………… in violation of this Act or the rules or orders made under this Act. This act will be applicable to citizens or foreigners as well.
(2) A person who commits an act according to sub-section (1) shall be treated and punished according to this Act, as if he had committed such act within Nepal ………..