Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 165

  (1)   An amount of duty that is due and payable in respect of goods:

  (a)   is a debt due to the Commonwealth; and

  (b)   is payable by the owner of the goods.

  (2)   An amount of drawback, refund or rebate of duty that is overpaid to a person:

  (a)   is a debt due to the Commonwealth; and

  (b)   is payable by the person.

Demand for payment

  (3)   The Comptroller - General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection   (1) or (2) or subsection   278(2).

  (4)   A demand, under subsection   (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

  (5)   A demand, under subsection   (3), for payment of an amount must be made within 4 years from:

  (a)   if the amount is a debt due to the Commonwealth under subsection   (1)--the time the amount was to be paid by under this Act; or

  (b)   if the amount is a debt due to the Commonwealth under subsection   (2) or subsection   278(2)--the time the amount was paid;

unless the Comptroller - General of Customs is satisfied that the debt arose as the result of fraud or evasion.

Recovery in court

  (6)   An amount that is a debt due to the Commonwealth under subsection   (1) or (2) or subsection   278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:

  (a)   the Comptroller - General of Customs has made a demand for payment of the amount in accordance with this section; or

  (b)   the Comptroller - General of Customs is satisfied that the debt arose as the result of fraud or evasion.