(1) This section applies if:
(a) goods have been detained under section 209U; and
(b) a detention notice identifying the goods has been served; and
(c) any of the following apply:
(i) written evidence of the making of an application for each required permission to import the goods that was not granted, or given, by the time the goods were imported has not been provided to the Department by the end of the application period for the goods;
(ii) not all of the required permissions to import the goods have been granted, or given, by the end of the grant period for the goods;
(iii) during the application period, or the grant period, for the goods, the owner of the goods has notified the Department, in writing, that an application for a required permission to import the goods has been refused.
(2) If the goods are at an approved place within the meaning of section 209V, they cease to be detained under section 209U and are taken to be seized under section 203B on:
(a) if, during the application period, the owner of the goods notified the Department, in writing, that an application for a required permission to import the goods was refused--the day after the Department was so notified; or
(b) if paragraph (a) does not apply and written evidence of the making of an application for each required permission to import the goods that was not granted, or given, by the time the goods were imported was not provided to the Department by the end of the application period--the day after the end of the application period; or
(c) if paragraphs (a) and (b) do not apply and, during the grant period, the owner of the goods notified the Department, in writing, that an application for a required permission to import the goods was refused--the day after the Department was so notified; or
(d) if paragraphs (a), (b) and (c) do not apply and not all of the required permissions to import the goods were granted, or given, by the end of the grant period--the day after the end of the grant period.
(3) The detention notice is also taken to be a seizure notice that:
(a) is in accordance with section 205A; and
(b) was served:
(i) under section 205 by the responsible person; and
(ii) on the day the goods are taken to be seized.