71H Effect of withdrawal (1) When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked. (2) Despite the withdrawal: (a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the import entry; and (b) a penalty may be imposed on a person who is convicted of an offence in respect of the import entry; (3) The withdrawal of a documentary import declaration or of a documentary warehouse declaration does not entitle the person who communicated it to have it returned.

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