Customs Act 1901

PART XIII - PENAL PROVISIONS  

Division 2 - Penalties  

SECTION 233C   OFFENCE FOR GIVING FALSE OR MISLEADING INFORMATION IN RELATION TO UN-SANCTIONED GOODS  

Individuals

233C(1)  
An individual commits an offence if:


(a) an application is made in respect of UN-sanctioned goods under:


(i) the Customs (Prohibited Imports) Regulations 1956 ; or

(ii) the Customs (Prohibited Exports) Regulations 1958 ; and


(b) the application is made in an approved form; and


(c) the individual signed the form; and


(d) information contained in, or information or a document accompanying, the form:


(i) is false or misleading; or

(ii) omits any matter or thing without which the information or document is misleading.

Penalty: Imprisonment for 10 years or 2,500 penalty units, or both.

Bodies corporate

233C(2)  
A body corporate commits an offence if:


(a) an application is made by or on behalf of the body corporate; and


(b) the application is in an approved form; and


(c) the application is made in respect of UN-sanctioned goods under:


(i) the Customs (Prohibited Imports) Regulations 1956 ; or

(ii) the Customs (Prohibited Exports) Regulations 1958 ; and


(d) information contained in, or information or a document accompanying, the form:


(i) is false or misleading; or

(ii) omits any matter or thing without which the information or document is misleading.

Penalty: 12,500 penalty units.

233C(3)  
Subsection (1) or (2) does not apply:


(a) as a result of subparagraph (1)(d)(i) or (2)(d)(i) - if the information or document is not false or misleading in a material particular; or


(b) as a result of subparagraph (1)(d)(ii) or (2)(d)(ii) - if the information or document did not omit any matter or thing without which the information or document is misleading in a material particular.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code .




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