Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p25
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 60766–63500

from paragraph (1)(d) "or other disposal" and substituting ", other disposal or use";

    (c) by inserting in subparagraph (2)(a)(i) ", or of the use of the fuel for a purpose other than the purpose for which he or she purchased the fuel" after "fuel".

Payments under protest

37. Section 167 of the Principal Act is amended by omitting subsection (3) and substituting the following subsections:

"(3) If a documentary import entry has been made in respect of goods, a protest under this section is taken to have been made if, and only if, the owner of the goods or the agent of the owner:

    (a) writes on the entry 'Paid under protest'; and

    (b) adds to the entry a description of the goods to which the protest relates (where the protest does not relate to all the goods covered by the entry) and a statement of the grounds on which the protest is made; and

    (c) signs the statement.

"(3A) If a computer import entry has been made by a registered COMPILE user in respect of goods, a protest under this section is taken to have been made if, and only if, the registered COMPILE user transmits to Customs:

    (a) the entry number; and

    (b) the words 'Paid under protest'; and

    (c) a description of the goods to which the protest relates (where the protest does not relate to all the goods covered by the entry) and a statement of the grounds on which the protest is made.".

Power to question persons claiming packages

38. Section 196C of the Principal Act is amended by omitting the words in subsection (1) preceding paragraph (a) and substituting the following:

"Before an officer of Customs decides whether or not to authorise the delivery into home consumption of goods referred to in subsection 71(1), the officer may:".

Powers of officers to inspect commercial documents in certain circumstances

39. Section 214AA of the Principal Act is amended:

    (a) by omitting paragraphs (1)(a) and (b) and substituting the following paragraphs:

         "(a) a person has been authorised:

           (i) to take goods, into home consumption, to warehouse goods, or to tranship goods, under section 71B; or

           (ii) to deal with goods under section 114C; and

         (b) the Comptroller or Collector has reasonable grounds to believe that there are on any premises, other than residential premises, occupied by that person in the course of his or her business, commercial documents relating to information supplied in connection with an entry of those goods under section 71A or section 114;";

    (b) by omitting paragraph (1)(c) and substituting the following paragraph:

         "(c) may, at all reasonable times within 5 years after the goods have been so entered, enter and remain on those