Section 77VA of the Customs Act 1901 (Cth) deals with Depot Not to be Used if Depot Licence Suspended and is extracted below.
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77VA Depot must not be used if depot licence is suspended etc.
(1) If a depot licence is suspended under section 77V, a person must not use the depot for a purpose referred to in subsection 77G(1).
Penalty: 50 penalty units.
Collector may permit use of depot etc. during suspension
(2) If a depot licence is suspended under section 77V, a Collector may, while the licence is so suspended and despite subsection (1) of this section:
(a) permit imported goods, or goods for export, that are subject to the control of Customs to be held in the depot; and
(b) permit the unpacking or packing of such goods; and
(c) permit the removal of such goods from the depot, including the removal of such goods to another depot; and
(d) by notice in a prescribed manner to the owner of such goods, require the owner to remove the goods to another depot, or to a warehouse, approved by the Collector; and
(e) take such control of the depot, or all or any goods in the depot, as may be necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; and
(f) by notice in writing to the holder of the licence, require the holder to pay to Customs, in respect of the services of officers required as the result of the suspension, such fee as the CEO determines having regard to the cost of the services.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).
(3) Without limiting paragraph (2)(f), the services referred to in that paragraph include services relating to:
(a) the enforcement of the suspension; and
(b) the supervision of activities in relation to the depot that are permitted by a Collector.
(4) If an amount that the holder of a depot licence is required to pay in accordance with a notice under paragraph (2)(f) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.
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