Section 114CA of the Customs Act 1901 (Cth) deals with Suspension of Authority to deal with Goods and is extracted below.
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114CA Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods
(1) An officer may, at any time before goods authorised to be dealt with in accordance with an export entry advice are so dealt with, suspend the authority to deal for a specified period in order to verify particulars of the goods shown in the export declaration made in respect of the goods:
(a) by reference to information contained in commercial documents relating to the goods that have been given to Customs by the owner of the goods on, or at any time after, the communication of the declaration to Customs; or
(b) by reference to information, in writing, in respect of the goods that has been so given to Customs.
(2) If an officer suspends under subsection (1) 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 authority is so suspended and sets out the reasons for the suspension; and
(ii) serve a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; and
(b) the suspension has effect from the time when the notice is served.
(3) If an officer suspends under subsection (1) 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 who made the declaration or used the ACEAN, a message that states that the authority is so suspended and sets out the reasons for the suspension; and
(b) the suspension has effect from the time when the message is sent.
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