Section 232A of the Customs Act 1901 (Cth) deals with Rescuing Seized Goods and Assaulting Officers and is extracted below.
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232A Rescuing goods and assaulting officers
(a) rescues any goods which have been seized, or, before or at or after seizure, staves, breaks or destroys any goods or documents relating thereto with the intention of preventing the seizure thereof or the securing of the same or the proof of any offence; or
(b) assaults, resists, molests, obstructs or endeavours to intimidate any person assisting an officer in the execution of the officer’s duty;
shall be guilty of an offence and shall be liable, upon summary conviction, to a fine not exceeding 5 penalty units or to imprisonment for any period not exceeding 2 years.