153ADObscuration

153AD Obscuration

If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.

18 Subsection 184A(13) (the subsection (13) inserted by item 1 of Schedule 1 to the Border Protection (Validation and Enforcement Powers) Act 2001

Repeal the subsection.

19 At the end of section 184A

Add:

(14) In this section:

commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:

(a) a commissioned officer of the Australian Defence Force;
(b) the most senior officer of Customs on board the ship or aircraft.

commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.

member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.

20 After subsection 185(3)

Insert:

Moving ship on the high seas (3AAAA) To avoid doubt, subsection (3) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.

21 Subsections 209(2), (3), (3A) and (3B)

Repeal the subsections, substitute:

(2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if: (a) the goods are in a Customs place; and (b) either: (i) the goods are goods to which this section applies; or (ii) the officer has reason to believe that the goods are goods to which this section applies. (3) An officer must not exercise the power to impound goods under subsection (2) if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $5,000.

22 Paragraph 209(5)(a)

Repeal the paragraph, substitute:

(a) identifying:
(i) if the goods are an article—the article; or
(ii) if the goods consist of separate articles—each of those articles; or
(iii) in any other case—the goods;
and stating that the article, articles or goods have been impounded under subsection (2); and

23 At the end of paragraphs 209(5)(b) and (c)

Add “and”.

24 Paragraph 209(6)(a)