77YCollector may give directions in relation to depot or goods subject to customs control

77Y  Collector may give directions in relation to depot or goods subject to customs control  (1) A Collector may, for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations, give written directions under this section to:  (a) the holder of a depot licence; or  (b) a person participating in the management or control of the depot; in relation to the depot or to goods in the depot that are subject to customs control (the controlled goods).  (2) A direction under subsection (1) must be a direction:  (a) to move, or not to move, controlled goods within a depot; or  (b) about the storage of controlled goods in the depot; or  (c) to move controlled goods to another depot or a warehouse; or  (d) about the unpacking from receptacles of controlled goods; or  (e) about the packing into receptacles of controlled goods; or  (f) about the physical security of the depot; or  (g) to give to the Collector, within the specified period and in the specified manner, specified information in relation to the management of controlled goods; or  (h) to produce to the Collector, within the specified period and in the specified manner, specified documents in relation to the management of controlled goods; or  (i) to make specified changes, within the specified period, to specified information, or specified documents, in relation to the management of controlled goods.  (2A) For the purposes of paragraph (2)(g), (h) or (i), the period specified in the direction must be at least 7 days after the day the direction is given.  (3) A Collector may, for the purpose of:  (a) preventing interference with controlled goods in a depot; or  (b) preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a depot or of controlled goods in a depot; give directions, in relation to the controlled goods, to any person in the depot.  (3A) A person who has been given a direction under subsection (1) or (3) must not intentionally refuse or fail to comply with the direction.  (4) A person who has been given a direction under subsection (1) or (3) must not refuse or fail to comply with the direction.  (5) An offence against subsection (4) is an offence of strict liability.  (6) This section does not limit the directions that a Collector may give under section 112C.