Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004
71AAAREffect of withdrawal of a self‑assessed clearance declaration
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71AAAR Effect of withdrawal of a self‑assessed clearance declaration
(1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked. (2) Despite the withdrawal: (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration; as if it had not been withdrawn.