s.59Possession, etc., of goods on which duty has not been paid
59
Section 59Part 5 — CONTRAVENTIONS AND PENALTIES

Possession, etc., of goods on which duty has not been paid

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A person who, without lawful excuse, deals in or has in that person's possession or control any uncustomed goods commits the offence of evading customs and border control duty in respect of such goods

Defined Terms

uncustomed goods