Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

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

Subdivision AB - Information and grant of authority to deal with specified low value goods  

SECTION 71AAAR   EFFECT OF WITHDRAWAL OF A SELF-ASSESSED CLEARANCE DECLARATION  

71AAAR(1)    
When a withdrawal of a self-assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.

71AAAR(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 self-assessed clearance declaration; and

(b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;

as if it had not been withdrawn.