Document ID: chunk:federal_register_of_legislation:C2025C00155:section:71h
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 71H
Character Range: 329050–329687

71H  Effect of withdrawal
 (1) When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked.
 (2) Despite the withdrawal:
 (a) a person may be prosecuted under Division 4 of Part XIII, or an infringement notice may be given to a person, in respect of the import entry; and
 (b) a penalty may be imposed on a person who is convicted of an offence in respect of the import entry;
as if it had not been withdrawn.
 (3) The withdrawal of a documentary import declaration or of a documentary warehouse declaration does not entitle the person who communicated it to have it returned.