Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 124

  (1)   The master of every ship and the pilot of every aircraft after clearance shall:

  (a)   on demand by an officer produce the Certificate of Clearance;

  (b)   account to the satisfaction of the Collector for any goods specified or referred to in the Outward Manifest and not on board his or her ship or aircraft.

Penalty:   100 penalty units.

  (2)   Subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .