Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 140

Representations seeking withdrawal of notice

  (1)   A person to whom an infringement notice has been given may make written representations to the Comptroller - General of Customs seeking the withdrawal of the notice.

  (2)   The representations must be made:

  (a)   if the notice relates to an alleged contravention of paragraph   233(1)(b) or (c), or subsection   234A(1) or 234AB(3), of the Act--within 28 days after the end of the payment period; or

  (b)   otherwise--before the end of the payment period.

Withdrawal of notice

  (3)   The Comptroller - General of Customs may withdraw an infringement notice given to a person (whether or not the person has made written representations seeking the withdrawal).

  (4)   When deciding whether to withdraw an infringement notice, the Comptroller - General of Customs:

  (a)   must take into account any written representations seeking the withdrawal that were given by the person to the Comptroller - General of Customs; and

  (b)   may take into account any matter the Comptroller - General of Customs considers relevant.

Notice of withdrawal

  (5)   Notice of the withdrawal of the infringement notice must be given to the person.

  (6)   The withdrawal notice must state:

  (a)   the person's name and address; and

  (b)   the day the infringement notice was issued; and

  (c)   the identifying number of the infringement notice; and

  (d)   that the infringement notice is withdrawn; and

  (e)   that the person may be prosecuted in a court for the alleged contravention.

Refund of amount if infringement notice withdrawn

  (7)   If:

  (a)   the Comptroller - General of Customs withdraws the infringement notice; and

  (b)   the person has already paid the amount stated in the notice;

the Commonwealth must refund to the person an amount equal to the amount paid.