Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 2 - Entry and clearance of goods for export  

Subdivision D - General  

SECTION 119B   EFFECT OF WITHDRAWAL  

119B(1)   [Authority to deal revoked]  

When a withdrawal of an export entry takes effect, any authority to deal with the goods to which the entry relates is revoked.

119B(2)   [Penalty may be imposed]  

Despite the withdrawal of an entry, submanifest or manifest:

(a) a person may be prosecuted in respect of the entry, submanifest or manifest; and

(b) a penalty may be imposed on a person who is convicted of an offence in respect of the entry, submanifest or manifest;

as if it had not been withdrawn.

119B(2A)   [Infringement notices]  

Despite the withdrawal of an entry, submanifest or manifest, an infringement notice may be given to a person in respect of the entry, submanifest or manifest as if it had not been withdrawn.

119B(3)   [No return of documentary entry]  

The withdrawal of a documentary entry the original of which was sent or given to an officer does not entitle the person who communicated it to have it returned.