Section 72 of the Customs Act 1901 (Cth) deals with Failure to Make Entries and is extracted below.
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72 Failure to make entries
(a) imported goods are required to be entered; and
(b) an entry is not made in respect of the goods within such period commencing on the importation of the goods as is prescribed, or any further period allowed by a Collector;
a Collector may cause or permit the goods to be removed to a warehouse or such other place of security as the Collector directs or permits.
(2) Where goods that have been, or may be, removed under subsection (1) are live animals or are of a perishable or hazardous nature and a Collector considers it expedient to do so without delay, the Collector may sell, or otherwise dispose of, the goods.
(3) A Collector has a lien on goods for any expenses incurred by him or her in connection with their removal under subsection (1) and for any warehouse rent or similar charges incurred in relation to the goods.
(a) goods (other than goods to which subsection (2) applies) have been, or may be, removed under subsection (1); and
(b) all things that are required to be done to enable authority to deal with the goods to be given, including the making of an entry in respect of the goods, are not done within:
(i) if the goods have been removed—such period as is prescribed commencing on the removal of the goods; or
(ii) if the goods have not been removed—such period as is prescribed commencing on the expiration of the period applicable under paragraph (1)(b) in relation to the goods;
a Collector may sell, or otherwise dispose of, the goods.
(5) A period prescribed for the purposes of subsection (1) or subparagraph (4)(b)(i) or (ii) may be a period prescribed in relation to all goods or in relation to goods in a class of goods.