Section 114CB Customs Act 1901 | Revocation of Suspension of Authority to Deal


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The Legislation

Section 114CB of the Customs Act 1901 (Cth) deals with Revocation of Suspension of Authority to Deal and is extracted below.

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114CB Revocation of the suspension of an authority to deal

(1) If an authority to deal has been suspended under subsection 114CA(1), an officer must revoke the suspension if, during the period of suspension, the officer verifies the particulars of the goods shown in the export declaration made in respect of the goods.

(2) If the revocation relates to an authority to deal that was given in respect of a documentary declaration:

(a) the officer must:

(i) sign a notice that states that the suspension is revoked; and
(ii) serve a copy of the notice on the person to whom the notice of the suspension was given; and

(b) the revocation has effect from the time when the notice is served.

(3) If the revocation relates to an authority to deal that was given in respect of an electronic declaration or an ACEAN:

(a) the officer must send electronically, to the person to whom the message notifying the suspension was sent, a message that states that the suspension is revoked; and
(b) the revocation has effect from the time when the message is sent.