Document ID: chunk:federal_register_of_legislation:C2008A00074:clause:1_243zh
Version: federal_register_of_legislation:C2008A00074
Segment Type: clause
Provision Reference: sch 1 cl 243ZH
Character Range: 21505–22893

243ZH  When an infringement notice can be served

 (1) If the CEO has reasonable grounds to believe that:
 (a) a person has committed an offence; and
 (b) for an offence covered by paragraph 243ZF(a)—the person concealed, from Customs, the goods to which the offence relates;
then the CEO may cause an infringement notice to be served on the person in accordance with this Subdivision.

 (2) An infringement notice for an offence covered by paragraph 243ZF(a) does not have any effect unless it is served on the person:
 (a) if the person to be served is in a section 234AA place—before the person leaves the section 234AA place for the first time after the alleged offence occurs; or
 (b) if the person to be served is not in a section 234AA place and the goods to which the offence relates have been seized under section 203B—with the seizure notice served under section 205 in respect of the goods.

 (3) An infringement notice for an offence covered by paragraph 243ZF(b) or (c) does not have any effect unless it is served within one year after the day on which the offence is alleged to have been committed.

 (4) Without limiting the meaning of concealed in paragraph (1)(b), a person is taken to have concealed goods from Customs if the person was required to give information about the goods to Customs in accordance with section 71, 71K or 71L and the person failed to do so.