Section 124 of the Customs Act 1901 (Cth) deals with Failing to Account for Missing Goods and is extracted below.
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124 Master or pilot to account for missing goods
(1) The master of every ship and the pilot of every aircraft after clearance shall:
(a) on demand by an officer produce the Certificate of Clearance;
(b) account to the satisfaction of the Collector for any goods specified or referred to in the Outward Manifest and not on board his or her ship or aircraft.
Penalty: 100 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.