13Customs may seize or impound goods

13 Customs may seize or impound goods

(1) Where: (a) a Collector believes on reasonable grounds that an amount of sales tax is payable upon the sale value of airport shop goods; and (b) the amount is not paid when demanded by the Collector; the Collector may seize or impound the goods, and the following subsections apply. (2) Subject to subsection (4), the Collector shall retain the goods until, but not after: (a) the full amount of sales tax payable upon the sale value of the goods is paid; (b) security is given to the satisfaction of the Collector for the payment of the amount referred to in paragraph (a); (c) the Collector is satisfied, or the Commissioner directs, that sales tax is not payable upon the sale value of the goods; or (d) a decision is made under Part VII of the Assessment Act that there is no sale value of the goods. (3) The Collector may take the goods to a place approved for the purposes of section 204 of the Customs Act in relation to similar goods. (4) Where: (a) the goods have been retained under subsection (2) for any period of 4 months; and (b) during the whole of that period, no proceedings in relation to the goods have been pending; they shall be deemed to be condemned as forfeited to the Crown, and may be dealt with and disposed of in accordance with the directions of the Commissioner. (5) An action does not lie against the Commonwealth, the Commissioner or any officer of Customs in relation to anything done, or purported to have been done, under this section for which there was reasonable cause. (6) In subsection (2), sales tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII of the Assessment Act. (7) In this section:

Assessment Act means the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.

proceedings, in relation to goods, means:

(a) an objection, request, reference or appeal under Part VII of the Assessment Act; or
(b) any proceedings in a court instituted by the owner of the goods in relation to the recovery of the goods.