Customs Act 1901

PART V - WAREHOUSES  

SECTION 87   CANCELLATION OF WAREHOUSE LICENCES  

87(1)    

The Comptroller-General of Customs may cancel a warehouse licence if -

(a) he or she is satisfied in relation to the licence as to any of the matters mentioned in paragraphs (a) to (h) (inclusive) of subsection 86(1); or

(b) he or she is satisfied on any other grounds that cancellation of the licence is necessary for the protection of the revenue or 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.

87(1A)    

The Comptroller-General of Customs must cancel a warehouse licence if the Comptroller-General of Customs receives a written request from the holder of the licence that the licence be cancelled on and after a specified day.

87(2)    

The Comptroller-General of Customs must cancel a warehouse licence under this section by notice in writing -

(a) served, either personally or by post, on the holder of the licence; or

(b) served personally on a person who, at the time of service, apparently participates in the management or control of the warehouse.

87(3)    
(Omitted by No 72 of 1984.)

87(4)    

Subject to subsection (5), if the Comptroller-General of Customs cancels a warehouse licence under this section, he or she must by notice -

(a) published on the Department ' s website; and

(b) published in the Gazette ; and

(c) published in a newspaper circulating in the locality in which the warehouse is situated,

inform the owners of goods in the place that was the warehouse -

(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller-General of Customs, to -

(i) pay to the Collector duty payable in respect of their goods in the warehouse; or

(ii) remove their goods in the warehouse to another place in accordance with permission obtained from the Collector; and

(e) that, if they do not comply with the requirements of the notice, their goods in that place will be sold.

87(5)    

Where the Comptroller-General of Customs who has cancelled a warehouse licence under this section is satisfied that all the goods in the place that was the warehouse are the property of the person who held the licence, the notice referred to in subsection (4) need not be published as mentioned in that subsection but must be -

(a) served, either personally or by post, on that person; or

(b) served personally on a person who, at the time of the cancellation of the licence, apparently participated in the management or control of the place that was the warehouse.

87(6)    

Where the owner of goods to which a notice under subsection (4) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Comptroller-General of Customs, the goods may be sold by a Collector.

87(7)    

Where a warehouse licence is cancelled under this section, the holder of the licence must, if requested by the Comptroller-General of Customs to do so, surrender the licence to the Comptroller-General of Customs.

Penalty: 1 penalty unit.

87(8)    

Subsection (7) is an offence of strict liability.

Note: For strict liability , see section 6.1 of the Criminal Code .