Customs Act 1901

If a depot licence is suspended under section 77T or 77V, a person must not use the depot for a purpose referred to in subsection 77G(1).

If a depot licence is suspended under section 77T or 77V, a Collector may, while the licence is so suspended and despite subsection (1) of this section:

permit imported goods, or goods for export, that are subject to customs control to be held in the depot; and

permit the unpacking or packing of such goods; and

permit the removal of such goods from the depot, including the removal of such goods to another depot; and

by notice given to the owner of such goods, require the owner to remove the goods to another depot, or to a warehouse, approved by the Collector; and

take such control of the depot, or all or any goods in the depot, as may be necessary:

for the protection of the revenue; or

for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; and

by notice in writing to the holder of the licence, require the holder to pay to the Commonwealth, in respect of the services of officers required as the result of the suspension, such fee as the Comptroller‑General of Customs determines having regard to the cost of the services.

A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).

See section 77ZA for the ways in which a notice may be given to the owner of goods or the holder of the licence.

Without limiting paragraph (2)(f), the services referred to in that paragraph include services relating to:

the enforcement of the suspension; and

the supervision of activities in relation to the depot that are permitted by a Collector.

If an amount that the holder of a depot licence is required to pay in accordance with a notice under paragraph (2)(f) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.