Customs Act 1901

Proceedings of a kind referred to in paragraph 205EA(2)(b) may be instituted or continued even if the goods to which the proceedings relate are disposed of or destroyed.

In proceedings of a kind referred to in paragraph 205EA(2)(b):

the Commonwealth bears the onus of proving that the goods to which the proceedings relate were imported; and

the person instituting the proceedings bears the onus of proving that the goods:

are not a psychoactive substance; or

are a substance to which, because of subsection 320.2(2) of the Criminal Code, section 320.2 of the Criminal Code does not apply.

If:

the goods to which proceedings of a kind referred to in paragraph 205EA(2)(b) relates have been disposed of or destroyed before the end of the proceedings; and

the court hearing the proceedings decides that, apart from the disposal or destruction, it would have ordered that the goods be returned to a person;