Customs Act 1901

Customs prosecutions may be instituted by the Comptroller‑General of Customs by action, information or other appropriate proceeding:

in the Supreme Court of a State;

in the Supreme Court of the Australian Capital Territory;

in the Supreme Court of the Northern Territory;

in a County Court or District Court of a State;

in a Local Court, being a Local Court of full jurisdiction, of South Australia or of the Northern Territory; or

in a court of summary jurisdiction of a State, of the Australian Capital Territory or of the Northern Territory.

Where a Customs prosecution for a pecuniary penalty that, but for this section, would exceed 400 penalty units is instituted in a Court referred to in paragraph (1)(d) or (e), the amount of that penalty that exceeds 400 penalty units shall be taken to have been abandoned.

Where a Customs prosecution for a pecuniary penalty that, but for this subsection, would exceed 200 penalty units is instituted in a court referred to in paragraph (1)(f), the amount of that penalty that exceeds 200 penalty units shall be taken to have been abandoned.