Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) When a withdrawal of a self - assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.
(a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the self - assessed clearance declaration; and
(b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;
as if it had not been withdrawn.