Customs Act 1901
The person in command of any ship or aircraft holding commission from His Majesty or from any foreign State having on board any goods other than ship ' s or aircraft ' s stores laden in a place outside Australia or in Australia shall when called upon by the Comptroller-General of Customs or an authorised officer so to do -
(a) deliver an account in writing of the quantity of such goods, the marks and numbers thereof, and names of the shippers and consignees, and declare to the truth thereof;
(b) answer questions relating to such goods.
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