Customs Act 1901

PART XIV - CUSTOMS PROSECUTIONS  

SECTION 264   APPLICATION OF PENALTIES  

264(1)    

All penalties and forfeitures recovered under any Customs Act shall be applied to such purposes and in such proportions as the Comptroller-General of Customs may direct.

264(2)    
This section does not apply to -

(a) penalties recovered in proceedings under subsection 243B(1) ;

(b) penalties recovered in proceedings instituted by a member of the Australian Federal Police; or

(c) forfeitures of narcotic-related goods.