Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 243Y

  (1)   Goods are taken to be condemned as forfeited to the Crown if:

  (a)   the goods are prohibited imports of a kind prescribed by a regulation for the purposes of this section; and

  (b)   a person pays a penalty to the Commonwealth under an infringement notice as an alternative to prosecution for an offence for a contravention of paragraph   233(1)(b) (importing prohibited imports) in relation to the goods.

  (2)   In addition:

  (a)   the title to the goods immediately vests in the Commonwealth to the exclusion of all other interests in the goods; and

  (b)   the title cannot be called into question.

  (3)   The goods must be dealt with and disposed of in accordance with the directions of the Comptroller - General of Customs.

  (4)   Subsections   (1) and (2) cease to apply if the infringement notice is withdrawn.