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(4) Subsections (1) and (2) cease to apply if the infringement notice is withdrawn.