Customs Act 1901
(a) goods are seized under a seizure warrant or under subsection 203B(2) or (2A) , 203CA(3) or 203CB(2) ; and
(b) the goods are perishable goods or live animals; and
(c) the Comptroller-General of Customs is satisfied that the retention of the goods would constitute:
(i) a danger to public health; or
(ii) if the goods are live animals - a danger to the health of other animals or a danger to plants or to agricultural produce;
the Comptroller-General of Customs may cause the goods to be dealt with in such manner as he or she considers appropriate (including the destruction of the goods).
(a) goods are seized under a seizure warrant or under subsection 203B(2) or (2A) , 203CA(3) or 203CB(2) ; and
(b) the Comptroller-General of Customs is satisfied that the retention of the goods would constitute a danger to public health or safety;
the Comptroller-General of Customs may cause the goods to be dealt with in such manner as he or she considers appropriate (including the destruction of the goods).
(a) goods are seized under a seizure warrant or under subsection 203B(2) or (2A) , 203CA(3) or 203CB(2) ; and
(b) the goods are a vessel in the possession of an officer of Customs; and
(c) the Comptroller-General of Customs is satisfied that the vessel is so unseaworthy that its custody or maintenance is impracticable;
the Comptroller-General of Customs may cause the goods to be dealt with in such manner as he or she considers appropriate (including the destruction of the goods).
Prohibited psychoactive substances, tobacco products and prohibited serious drug alternatives
206(2A)
If:
(a) goods are seized under a seizure warrant or under subsection 203B(2) or (2A) , 203CA(3) or 203CB(2) ; and
(b) the Comptroller-General of Customs is satisfied that the goods are a prohibited psychoactive substance, tobacco products or a prohibited serious drug alternative;
the Comptroller-General of Customs may cause the goods to be dealt with in such manner as he or she considers appropriate (including the destruction of the goods).
206(3) Notice.
As soon as practicable, but not later than 7 days after the goods referred to in subsection (1), (1A), (2) or (2A) have been dealt with, the Comptroller-General of Customs must give or publish a notice in accordance with subsection (5).
The notice must be in writing and must be served:
(a) personally or by post on the owner of the goods or, if the owner cannot be identified after reasonable inquiry, on the person in whose possession or under whose control the goods were when they were seized; or
(b) if no person of the kind referred to in paragraph (a) can be identified after reasonable inquiry - by publishing a copy of the notice in a newspaper circulating in the location in which the goods were seized.
206(5)
The notice must:
(a) identify the goods; and
(b) state that the goods have been seized under a seizure warrant or under subsection 203B(2) or (2A) , 203CA(3) or 203CB(2) and give the reason for the seizure; and
(c) state that the goods have been dealt with under subsection (1), (1A), (2) or (2A) and specify the manner in which they have been so dealt with and the reason for doing so; and
(d) set out the terms of subsection (6).
206(6) Right to recover market value of goods.
If goods are dealt with in accordance with subsection (1), (1A), (2) or (2A), the owner of the goods may bring an action against the Commonwealth in a court of competent jurisdiction for the recovery of the market value of the goods at the time they were so dealt with.
A right to recover the market value of the goods at the time they were dealt with in accordance with subsection (1), (1A), (2) or (2A) exists if:
(a) the goods are not special forfeited goods within the meaning of section 205D ; and
(b) the goods were not used or otherwise involved in the commission of an offence; and
(c) the owner of the goods establishes, to the satisfaction of the Court, that the circumstances for them to be so dealt with did not exist.
206(8)
If a person establishes a right to recover the market value of the goods at the time they were dealt with, the Court must order the payment by the Commonwealth of an amount equal to that value at that time.
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