Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Comptroller - General of Customs may cancel a warehouse licence if:
(a) the Comptroller - General is satisfied in relation to the licence as to any of the matters mentioned in paragraphs 86(1)(a) to (h); or
(b) the Comptroller - General is satisfied on any other grounds that cancellation of the licence is necessary for the protection of the revenue or for the purpose of 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.
(1A) The Comptroller - General of Customs must cancel a warehouse licence if:
(a) the Comptroller - General receives a written request from the holder of the licence that the licence be cancelled on and after a specified day; or
(b) the holder of the licence has applied for the Comptroller - General to vary the licence as mentioned in paragraph 81B(1)(a) and the effect of doing so would be that no place is covered by the licence.
(2) The Comptroller - General of Customs must cancel a warehouse licence under this section by notice in writing:
(a) served, either personally or by post, on the holder of the licence; or
(b) served personally on a person who, at the time of service, apparently participates in the management or control of a warehouse covered by the licence.
(4) Subject to subsection (5), if the Comptroller - General of Customs cancels a warehouse licence under this section, the Comptroller - General must by notice:
(a) published on the Department's website; and
(b) published in the Gazette ; and
(c) published in a newspaper or newspapers circulating in each locality in which a place that was a warehouse covered by the licence is situated;
inform the owners of goods in each place that was a warehouse covered by the licence (a former warehouse ):
(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller - General of Customs, to:
(i) pay to the Collector duty payable in respect of their goods in a former warehouse; or
(ii) remove their goods in a former warehouse to another place in accordance with permission obtained from the Collector; and
(e) that, if they do not comply with the requirements of the notice, the goods will be sold.
(5) If the Comptroller - General of Customs is satisfied that all the goods in a former warehouse are the property of a person who held the licence that covered the former warehouse, instead of publishing the notice referred to in subsection (4) in respect of the former warehouse as required by that subsection, the Comptroller - General must ensure that the notice is:
(a) served, either personally or by post, on the person; or
(b) served personally on another person who, at the time of the cancellation of the licence, apparently participated in the management or control of the former warehouse.
Note: The Comptroller - General of Customs will still need to publish the notice as required by subsection (4) in relation to any former warehouses in respect of which they are not so satisfied.
(6) Where the owner of goods to which a notice under subsection (4) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Comptroller - General of Customs, the goods may be sold by a Collector.
(7) Where a warehouse licence is cancelled under this section, the holder of the licence must, if requested by the Comptroller - General of Customs to do so, surrender the licence to the Comptroller - General of Customs.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .