Section 77Y of the Customs Act 1901 (Cth) deals with Failing to Comply with Directions for Customs Controlled Goods and is extracted below.
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The Legislation
77Y Collector may give directions in relation to goods subject to Customs control
(1) A Collector may, for the protection of the revenue or 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, give written directions under this section to:
(a) the holder of a depot licence; or
(b) a person participating in the management or control of the depot;
in relation to goods in the depot that are subject to the control of the Customs (the controlled goods).
(2) A direction under subsection (1) must be a direction:
(a) to move, or not to move, controlled goods within a depot; or
(b) about the storage of controlled goods in the depot; or
(c) to move controlled goods to another depot or a warehouse; or
(d) about the unpacking from receptacles of controlled goods; or
(e) about the packing into receptacles of controlled goods.
(3) A Collector may, for the purpose of:
(a) preventing interference with controlled goods in a depot; or
(b) preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a depot or of controlled goods in a depot;
give directions, in relation to the controlled goods, to any person in the depot.
(3A) A person who has been given a direction under subsection (1) or (3) must not intentionally refuse or fail to comply with the direction.
Penalty: 120 penalty units.
(4) A person who has been given a direction under subsection (1) or (3) must not refuse or fail to comply with the direction.
Penalty: 50 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
(6) This section does not limit the directions that a Collector may give under section 112C.
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