Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 9

9. After section 214 of the Principal Act the following sections are inserted:
Powers of officers to inspect commercial documents under a section 39
authorisation

"214AA. (1) Where:

   (a)  a person has been authorised to deal with goods under section 39
        subject to the condition that an officer of Customs may require
        verification of information supplied in connection with an entry of
        those goods; and

   (b)  the Comptroller or Collector has reasonable grounds to believe that
        there are on any premises, other than residential premises, occupied
        by that person in the course of his or her business, commercial
        documents relating to that information; an officer of Customs
        authorised, in writing, by the Comptroller to exercise powers under
        this section:

   (c)  may, at all reasonable times, enter and remain on those premises;

   (d)  is entitled to full and free access at all reasonable times to any
        such documents on those premises; and

   (e)  may inspect, examine, make copies of, or take extracts from, any such
        documents on those premises; for the purpose of verifying that
        information.

"(2) An officer of Customs is not entitled to enter on any premises under this
section unless, before so doing, the officer produces to the person occupying,
or apparently in charge of, the premises written evidence of the fact that he
or she is so authorised.

"(3) The person occupying, or apparently in charge of, premises entered by an
officer under subsection (1) shall provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section.
Penalty: $1,000. Powers of officers to inspect commercial documents in other
circumstances

"214AB. (1) An authorised officer may, with the consent of the occupier of any
premises, enter the premises and exercise the powers of an authorised officer
under this section in relation to those premises.

"(2) Where the Comptroller or a Collector has reasonable grounds for believing
that there are on any premises commercial documents relating to information
that was supplied to a Collector for purposes connected with the entry of
goods, the Comptroller or that Collector may make an application to a
Magistrate for a warrant authorising an authorised officer who is nominated
for the purpose to enter the premises and to exercise the powers of an
authorised officer under this section in relation to those premises.

"(3) If, on an application under subsection (2), the Magistrate is satisfied,
by information on oath or affirmation, that:

   (a)  there is reasonable ground for believing that there are on the
        premises the subject of the application commercial documents of the
        kind referred to in subsection (2); and

   (b)  the occupier of the premises has not given consent for an authorised
        officer to enter the premises and exercise the powers of an authorised
        officer under this section in relation to those premises; the
        Magistrate shall grant a warrant authorising the nominated authorised
        officer, with such assistance as the officer thinks necessary and if
        necessary by force, to enter the premises, during such hours of the
        day or night as the warrant specifies, or, if the warrant so
        specifies, at any time, and to exercise the powers of an authorised
        officer under this section in relation to those premises.

"(4) There shall be included in a warrant issued under this section:

   (a)  a statement of the purpose for which the warrant is issued; and

   (b)  the time, not being a time more than 30 days after the day of issue of
        the warrant, at which the warrant ceases to have effect.

"(5) Where premises entered by an authorised officer under this section are
occupied at the time of the entry, the person occupying, or apparently in
charge of, the premises shall provide the officer with all reasonable
facilities and assistance for the effective exercise of his or her powers
under this section.
Penalty: $1,000.

"(6) An authorised officer who has entered premises under a warrant shall,
upon request of a person occupying, or apparently in charge of, the premises,
produce the warrant for inspection by that person.

"(7) The powers of an authorised officer under this section in relation to
premises are:

   (a)  to search the premises for commercial documents relating to the entry
        of the goods concerned; and

   (b)  to inspect, examine, make copies of, or take extracts from, any such
        documents found on those premises.

"(8) In this section 'authorised officer' means an officer of Customs who is
authorised, in writing, by the Comptroller to exercise powers under this
section. Warrants may be granted by telephone etc.

"214AC. (1) Where, by reason of circumstances of urgency, the Comptroller or a
Collector considers it necessary to do so, he or she may make an application
for a warrant under subsection 214AB (2) by radio, telephone or other means of
communication, in accordance with this section.

"(2) Before so making application, the Comptroller or a Collector shall
prepare an information of a kind referred to in subsection 214AB (3) that sets
out the grounds on which the issue of the warrant is being sought, but may, if
it is necessary to do so, make the application before the information has been
sworn.

"(3) Where a Magistrate to whom an application under subsection (1) is made is
satisfied:

   (a)  after having considered the terms of the information prepared in
        accordance with subsection (2); and

   (b)  after having received such further information (if any) as the
        Magistrate requires concerning the grounds on which the issue of the
        warrant is being sought; that there are reasonable grounds for issuing
        the warrant, the Magistrate shall complete and sign such a search
        warrant as the Magistrate would issue under section 214AB if the
        application had been made in accordance with that section.

"(4) Where a Magistrate signs a warrant under subsection (3):

   (a)  the Magistrate shall inform the Comptroller or a Collector of the
        terms of the warrant and the date on which and the time at which it
        was signed, and record on the warrant the reasons for the granting of
        the warrant; and

   (b)  the Comptroller or a Collector shall complete a form of warrant in the
        terms furnished to him or her by the Magistrate and write on it:

        (i)    the name of the Magistrate;

        (ii)   the date on which and the time at which the warrant was signed;
               and

        (iii)  particulars of a means of communication with the Magistrate
               nominated by the Magistrate for purposes of verifying the issue
               of the warrant.

"(5) Where the Comptroller or a Collector completes a form of warrant in
accordance with subsection (4), he or she shall, not later than the day next
following the last day on which the warrant has effect, forward to the
Magistrate who signed the warrant the form of warrant completed by the
Comptroller or a Collector and the information duly sworn in connection with
the warrant.

"(6) Upon receipt of the documents referred to in subsection (5), the
Magistrate shall attach to them the warrant signed by the Magistrate and deal
with the documents in the manner in which the Magistrate would have dealt with
the information if the application for the warrant had been made in accordance
with section 214AB.

"(7) A form of warrant duly completed by the Comptroller or a Collector in
accordance with subsection (4) is, if it is in accordance with the terms of
the warrant signed by the Magistrate, authority for any entry of an authorised
officer of premises specified in the warrant, and for the exercise by the
authorised officer of the powers of an authorised officer as set out in
subsection 214AB (7) in relation to those premises.

"(8) An authorised officer who has entered premises under authority of a
warrant issued under this section shall, upon request of a person occupying,
or apparently in charge of, the premises, produce a form of the warrant that
authorised that entry, duly completed by the Comptroller or a Collector in
accordance with subsection (4), for inspection by that person.

"(9) Where it is material, in any proceedings, for a court to be satisfied
that an entry of premises or the exercise of the powers of an authorised
officer within the meaning of subsection 214AB (7) was authorised in
accordance with this section, and the warrant signed by a Magistrate in
accordance with this section authorising the entry or exercise of those powers
is not produced in evidence, the court shall assume, unless the contrary is
proved, that the entry or exercise of those powers was not authorised by such
a warrant.".