Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 2) 1989 No. 24 of 1989 - SECT 19

19. Section 209 of the Principal Act is amended:

   (a)  by omitting from subsection (1) "(i),";

   (b)  by omitting paragraphs (a) and (b) from subsection (6) and
        substituting the following paragraphs:

"(a) where the notice states that the goods were impounded under subsection
(2)-an amount specified in the notice, being an amount equal to the amount of
that duty that, in the opinion of the officer issuing the notice, the owner
has sought to evade; or

   (b)  where the notice states that the goods were impounded under subsection
        (3A)-an amount specified in the notice, being an amount equal to twice
        the amount of that duty that, in the opinion of the officer issuing
        the notice, the owner has sought to evade;".