Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe person in command of any ship or aircraft holding commission from His Majesty or from any foreign State having on board any goods other than ship's or aircraft's stores laden in a place outside Australia or in Australia shall when called upon by the Comptroller - General of Customs or an authorised officer so to do:
(a) deliver an account in writing of the quantity of such goods, the marks and numbers thereof, and names of the shippers and consignees, and declare to the truth thereof;
(b) answer questions relating to such goods.