Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:
(a) where the Court can determine the amount of the duty that would have been payable on the smuggled goods to which the offence relates if those goods had been entered for home consumption on:
(i) where the date on which the offence was committed is known to the Court--that date; or
(ii) where that date is not known to the Court--the date on which the prosecution for the offence was instituted;
a penalty not exceeding 5 times the amount of that duty; or
(b) where the Court cannot determine the amount of that duty, a penalty not exceeding 1,000 penalty units.
(2) Where an offence is punishable as provided by this subsection, the penalty applicable to the offence is:
(a) where the Court can determine the value of the goods to which the offence relates, a penalty not exceeding:
(i) 3 times the value of those goods; or
(ii) 1,000 penalty units;
whichever is the greater; or
(b) where the Court cannot determine the value of those goods--a penalty not exceeding 1,000 penalty units.