Customs Act 1901
Proceedings of a kind referred to in paragraph 205EA(2)(b) may be instituted or continued even if the goods to which the proceedings relate are disposed of or destroyed.
205EC(2)
In proceedings of a kind referred to in paragraph 205EA(2)(b) :
(a) the Commonwealth bears the onus of proving that the goods to which the proceedings relate were imported; and
(b) the person instituting the proceedings bears the onus of proving that the goods:
(i) are not a psychoactive substance; or
(ii) are a substance to which, because of subsection 320.2(2) of the Criminal Code , section 320.2 of the Criminal Code does not apply.
205EC(3)
If:
(a) the goods to which proceedings of a kind referred to in paragraph 205EA(2)(b) relates have been disposed of or destroyed before the end of the proceedings; and
(b) the court hearing the proceedings decides that, apart from the disposal or destruction, it would have ordered that the goods be returned to a person;
the court must order the Commonwealth to pay the person an amount equal to the market value of the goods at the time they were disposed of or destroyed.
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