140Withdrawal of an infringement notice

140 Withdrawal of an infringement notice

Representations seeking withdrawal of notice (1) A person to whom an infringement notice has been given may make written representations to the Comptroller‑General of Customs seeking the withdrawal of the notice. (2) The representations must be made: (a) if the notice relates to an alleged contravention of paragraph 233(1)(b) or (c), or subsection 234A(1) or 234AB(3), of the Act—within 28 days after the end of the payment period; or (b) otherwise—before the end of the payment period. Withdrawal of notice (3) The Comptroller‑General of Customs may withdraw an infringement notice given to a person (whether or not the person has made written representations seeking the withdrawal). (4) When deciding whether to withdraw an infringement notice, the Comptroller‑General of Customs: (a) must take into account any written representations seeking the withdrawal that were given by the person to the Comptroller‑General of Customs; and (b) may take into account any matter the Comptroller‑General of Customs considers relevant. Notice of withdrawal (5) Notice of the withdrawal of the infringement notice must be given to the person. (6) The withdrawal notice must state: (a) the person’s name and address; and (b) the day the infringement notice was issued; and (c) the identifying number of the infringement notice; and (d) that the infringement notice is withdrawn; and (e) that the person may be prosecuted in a court for the alleged contravention. Refund of amount if infringement notice withdrawn (7) If: (a) the Comptroller‑General of Customs withdraws the infringement notice; and (b) the person has already paid the amount stated in the notice; the Commonwealth must refund to the person an amount equal to the amount paid.