Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 71H

Effect of withdrawal

  (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as if it had not been withdrawn.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.


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