Customs Act 1901
If goods are surrendered under section 209N:
(a) proceedings cannot be brought for an offence against this Act in relation to the importation of the goods; and
(b) the goods are taken to be condemned as forfeited to the Crown, such that the title to the goods immediately vests in the Commonwealth to the exclusion of all other interests in the goods, and the title cannot be called into question.
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