The Minister for Trade and Customs:

The Collector of Customs for the State of South Australia has submitted the following minute to the Comptroller-General:

I would ask you to instruct whether or not written notice should be given to importers or others where goods are detained pending prosecution. See section 205 of the Customs Act 1901.

I might point out that the authorized agent of the owner of the goods is generally present or has knowledge through his sub-agent that his goods were found on examination to be in contravention to the Customs Act.

Such notice may not be absolutely required because it is provided in section 229, paragraph (i) that all goods in respect of which false entry, declaration, or statement is made shall be forfeited, meaning in my opinion that the condemnation of the goods goes with a conviction.

The Minister for Trade and Customs forwards the papers to me with the following minute:

Forwarded to the Hon. the Attorney-General for advice. I should like a form of notice settled for any case in which it may be advisable to give one.

Section 205 enacts that when any ship boat or goods have been seized as forfeited the seizing officer shall give notice in writing of such seizure and the cause thereof to the master or owner of the ship boat or goods (unless such master or owner be present at the seizure in which case no notice shall be necessary) etc.

The section applies to all cases in which a seizure actually takes place and in those cases notice should be given as required by the section unless the owner is present at the seizure.

Where the falsity of any entry declaration or statement is found out before the entry relating to the goods is passed, a formal seizure is not in general necessary, as the goods remain subject to the control of the Customs until delivery for home consumption, and the owner is not entitled to delivery for that purpose until the entry for home consumption is passed. If a conviction follows on the discovery of the offence it will by virtue of section 262 have effect as a condemnation of the goods in respect of which the offence was committed. The condemnation of the goods operates to vest the property in them in the Crown and the Customs can take or keep possession of them without notice.

Form of notice of seizure herewith⁽¹⁾

[Vol. 3, p. 19]

(1) Not included in Opinion Book.