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Customs Act 1901
112DCompliance with a direction given under section 112C
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112D Compliance with a direction given under section 112C
(a) the person is given a direction under section 112C; and
(b) the person intentionally refuses or fails to comply with the direction.
(2) A person commits an offence if:
(a) the person is given a direction under section 112C; and
Division 2—Entry and clearance of goods for export