Section 112C of the Customs Act 1901 (Cth) deals with Directions by Collector and is extracted below.
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112C Collector may give directions in relation to goods for export etc. that are subject to Customs control
(1) A Collector may give a written direction to move or not move, or about the storage of, goods that are subject to the control of Customs under paragraph 30(1)(b), (c), (d) or (e) if the direction is:
(a) for the protection of the revenue; or
(b) for the purpose of 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.
(2) The direction may be given to:
(a) the person who made an export declaration in relation to the goods; or
(b) the owner of the goods; or
(c) if the goods are in a place prescribed for the purposes of paragraph 30(1)(d) or (e)—the person apparently in charge of the place, or part of such a place; or
(d) a person who takes delivery of the goods at a wharf or airport; or
(e) a person engaged to load the goods on a ship or aircraft.
(3) This section does not limit the directions that a Collector may give under section 77Y.