Document ID: chunk:federal_register_of_legislation:C2025C00155:section:71c:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 71C (pt 3/3)
Character Range: 299289–301644

is cancelled and setting out the reasons for the cancellation; and
 (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or
 (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.
 (12) If, at any time before goods authorised to be taken into home consumption are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs‑related law, the officer may suspend the authority for a specified period:
 (a) if the authority was given in respect of a documentary declaration, by:
 (i) signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and
 (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or
 (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.
 (13) If, during the suspension under subsection (12) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension:
 (a) if the authority was given in respect of a documentary declaration, by:
 (i) signing a notice stating that the suspension is revoked; and
 (ii) serving a copy of the notice on the person to whom the notice of the suspension was given; or
 (b) if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.
 (14) A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.