Customs Act 1901
A person must not fail to produce a document or record that an officer, pursuant to a power conferred on the officer by this Act other than a power conferred by section 71AAAO , 71DA , 71DL , 114A or 118 , requires the person to produce.
Penalty: 30 penalty units.
243SB(2)
Subsection (1) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code .
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