Effect of withdrawal
119B Effect of withdrawal
When a withdrawal of an export entry takes effect, any authority to deal with the goods to which the entry relates is revoked.
Despite the withdrawal of an entry, submanifest or manifest:
a person may be prosecuted in respect of the entry, submanifest or manifest; and
a penalty may be imposed on a person who is convicted of an offence in respect of the entry, submanifest or manifest;
as if it had not been withdrawn.
Despite the withdrawal of an entry, submanifest or manifest, an infringement notice may be given to a person in respect of the entry, submanifest or manifest as if it had not been withdrawn.
The withdrawal of a documentary entry the original of which was sent or given to an officer does not entitle the person who communicated it to have it returned.
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