Statutory control exercised by the Australian Customs Service over imported goods under the Customs Act 1901 (Cth) is sufficient to constitute 'control' for the purposes of the 'belongs to' definition in s 130.2 of the Criminal Code Act 1995 (Cth), even where physical custody of the goods is with a third party wharf operator. The Customs Act operates automatically to render goods immovable and unusable without Customs authority, and this degree of control satisfies the theft offence requirements. Trial judges should exercise caution before certifying interlocutory appeals under s 5F(3)(b) of the Criminal Appeal Act 1912, as certification deprives the Court of Criminal Appeal of the opportunity to consider whether leave should be granted.
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