Customs Regulation 2015

PART 15 - PENAL PROVISIONS  

Division 2 - Infringement notices  

Subdivision B - Infringement notices  

SECTION 140   WITHDRAWAL OF AN INFRINGEMENT NOTICE  
Representations seeking withdrawal of notice

140(1)    

A person to whom an infringement notice has been given may make written representations to the Comptroller-General of Customs seeking the withdrawal of the notice.

140(2)    
The representations must be made:

(a) if the notice relates to an alleged contravention of paragraph 233(1)(b) or (c), or subsection 234A(1) or 234AB(3) , of the Act - within 28 days after the end of the payment period; or

(b) otherwise - before the end of the payment period.

Withdrawal of notice

140(3)    

The Comptroller-General of Customs may withdraw an infringement notice given to a person (whether or not the person has made written representations seeking the withdrawal).

140(4)    

When deciding whether to withdraw an infringement notice, the Comptroller-General of Customs:

(a) must take into account any written representations seeking the withdrawal that were given by the person to the Comptroller-General of Customs; and

(b) may take into account any matter the Comptroller-General of Customs considers relevant.

Notice of withdrawal

140(5)    
Notice of the withdrawal of the infringement notice must be given to the person.

140(6)    
The withdrawal notice must state:

(a) the person ' s name and address; and

(b) the day the infringement notice was issued; and

(c) the identifying number of the infringement notice; and

(d) that the infringement notice is withdrawn; and

(e) that the person may be prosecuted in a court for the alleged contravention.

Refund of amount if infringement notice withdrawn

140(7)    

If:

(a) the Comptroller-General of Customs withdraws the infringement notice; and

(b) the person has already paid the amount stated in the notice;

the Commonwealth must refund to the person an amount equal to the amount paid.