Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision E - General  

SECTION 71H   EFFECT OF WITHDRAWAL  

71H(1)  
When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked.

71H(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as if it had not been withdrawn.

71H(3)   [Withdrawal of documentary declaration]  

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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