The powers exerciseable by Her Majesty in Council or any two of the Lords of Her Majesty's Privy Council under section two hundred and thirty-four of the Customs Consolidation Act, 1876, shall be exerciseable by the Board, provided that any Orders of the Board shall apply to ships coming to any port in Scotland; and the penalties under that section may be sued for, prosecuted, and recovered with expenses at the instance of the Lord Advocate on behalf of the Board, or of any local authority with consent of the Board, by proceedings in any competent Court.