Customs Act 1901
A Collector may give a written direction to move or not move, or about the storage of, goods that are subject to customs control under paragraph 30(1)(b) , (c) , (d) or (e) if the direction is:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations.
112C(2)
The direction may be given to:
(a) the person who made an export declaration in relation to the goods; or
(b) the owner of the goods; or
(c) if the goods are in a place prescribed for the purposes of paragraph 30(1)(d) or (e) - the person apparently in charge of the place, or part of such a place; or
(d) a person who takes delivery of the goods at a wharf or airport; or
(e) a person engaged to load the goods on a ship or aircraft.
112C(3)
This section does not limit the directions that a Collector may give under section 77Y .
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