Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked.
(2) Despite the withdrawal:
(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 import entry; and
(b) a penalty may be imposed on a person who is convicted of an offence in respect of the import entry;
as if it had not been withdrawn.
(3) The withdrawal of a documentary import declaration or of a documentary warehouse declaration does not entitle the person who communicated it to have it returned.