Customs Act 1901

There is to be a seal, called the customs seal, the design of which must be determined by the Comptroller‑General of Customs.

The design so determined shall include:

the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and

the words “Australia—Comptroller‑General of Customs”.

The customs seal must be kept at such place, and in the custody of such person, as the Comptroller‑General of Customs directs.

The customs seal must be used as directed by the Comptroller‑General of Customs.

All courts (whether exercising federal jurisdiction or not) and all persons acting judicially shall take judicial notice of the impression of the customs seal on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression was made by proper authority.