CTHIn ForceAct
Customs Act 1901
119BEffect of withdrawal
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119B Effect of withdrawal
(1) When a withdrawal of an export entry takes effect, any authority to deal with the goods to which the entry relates is revoked.
(2) Despite the withdrawal of an entry, submanifest or manifest:
(a) a person may be prosecuted in respect of the entry, submanifest or manifest; and
(b) a penalty may be imposed on a person who is convicted of an offence in respect of the entry, submanifest or manifest;
(2A) Despite the withdrawal of an entry, submanifest or manifest, an infringement notice may be given to a person in respect of the entry, submanifest or manifest as if it had not been withdrawn.
(3) The withdrawal of a documentary entry the original of which was sent or given to an officer does not entitle the person who communicated it to have it returned.