10ACustoms may hold goods until tax paid

10A Customs may hold goods until tax paid

(1) Where: (a) imported goods are entered for home consumption by a person; (b) the person purports to quote his certificate in respect of the entry; (c) by reason of the operation of subsection 3(3) of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act, the person is deemed not to have quoted his certificate in respect of the entry; and (d) sales tax is payable under this Act in respect of the entry of the goods; the goods shall not, without the authority of a Collector, be delivered for home consumption before the tax is paid. (2) In respect of goods to which subsection (1) applies, an authority under section 39 of the Customs Act has effect as if it were expressed to be subject to the condition that authority for the goods to be dealt with is given under subsection (1).