7). additional deduction for labor expense; 8). tax and duty exemption on imported capital equipment; 9). tax credit on domestic capital equipment; 10). exemption from contractor’s tax; 11). simplification of customs procedures; 12). unrestricted use of consigned equipment; 13). employment of foreign nationals; 14). tax credits for taxes and duties on raw materials; 15). access to bonded manufacturing/trading warehouse system; 16). exemption from taxes and duties on imported spare parts; and 17). Exemption from wharfage dues and any export tax, duty, impostand free. SECTION 43. Continuity Clause Should any department or agency tasked with the enforcement or formulation of rules and regulations and guidelines for implementation of any provisions of this Act is abolished, merge with another department or agency or modified, such shall not affect the enforcement or formulation of rules, regulations and guidelines for implementation of this Act to the effect that (a). In case of abolition, the department or agency established to replace the abolished department or agency shall take-over the functions under this Act of the abolished department or agency. (b). In case of the department or agency tasked with the enforcement of formulation of rules, regulations and guidelines for implementation of this Act is merged with another department or agency, the former shall continue the functions under this Act of the merged department or agency. (c). In case of modification, the department or agency modified shall continue the functions under this Act of the department or agency that has undergone modification. SECTION 44. Enforcement by the Secretary of Justice (a). Denial of Right 1). Duty to Investigate the Secretary of Justice shall investigate alleged violations of this Act, and shall undertake periodic reviews of compliance of covered entities under this Act. (b). Potential Violations If the Secretary of Justice has reasonable cause to believe that 1). any person or group of persons is engaged in a pattern of practice of discrimination under this Act; or 2). any person or group of persons has been discriminated against under this Act and such discrimination raises and issue of general public importance, the Secretary of Justice may commence a legal action in any appropriate court. SECTION 45. Authority of Court The court may grant any equitable relief that such court considers to be appropriate, including, to the extent required by this Act: (a). granting temporary, preliminary or permanent relief; (b). providing an auxiliary aid or service, modification of policy, practice or procedure, or alternative method; and (c). making facilities readily accessible to and usable by individuals with disabilities. SECTION 46. Penal Clause (a) Any person who violates any provision of this Act shall suffer the following penalties: 1). for the first violation, a fine of not less than Fifty thousand pesos (P 50,000.00) but not exceeding One hundred thousand pesos(P 100,000.00) or imprisonment of not less than six (6) months but not more than two (2) years, or both at the discretion of the court; and 2). for any subsequent violation, a fine of not less than One hundred thousand pesos (P 100,000.00) but not exceeding Two hundred thousand pesos (P 200,000.00) or imprisonment for less than two (2) years but not more than six (6) years, or both at the discretion of the court. (b). Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six (6) months or a fine of not less than Five thousand pesos (P 5,000.00) but not more than Fifty thousand pesos (P 50,000.00), or both, at the discretion of the court. (c). If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be liable therefor. (d). If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further deportation proceedings.