11Application of the Customs Act 1901

11 Application of the Customs Act 1901

If: (a) the importation of goods is an offence under subsection 8(1) or (2) or 9(1) or (3) or a contravention of subsection 8(3) or 9(4); and (b) the Secretary notifies the Comptroller‑General of Customs (within the meaning of the Customs Act 1901) in writing that the Secretary wishes the Customs Act 1901 to apply to that importation; the Customs Act 1901 has effect as if the goods included in that importation were goods described as forfeited to the Crown under section 229 of that Act because they were prohibited imports within the meaning of that Act.