Date:
20081217
Docket: A-131-08
Citation: 2008 FCA 406
CORAM: RICHARD
C.J.
RYER
J.A.
TRUDEL
J.A.
BETWEEN:
SPIKE MARKS INC.
Appellant
and
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered from the Bench at Ottawa, Ontario, on December 17, 2008)
RYER J.A.
[1]
This is an
appeal from a decision of O’Keefe J. of the Federal Court (2008 FC 203), dated
February 18, 2008, dismissing seven applications for judicial review (T-382-06,
T-383-06, T-384-06, T-386-06, T-387-06, T-388-06 and T-389-06) that were
brought by Spike Marks Inc. (“Spike Marks” or the “appellant”) in respect of
seven decisions (the “Decisions”) of the Canadian Border Services Agency (the
“CBSA”) with respect to the classification of goods under the Customs Tariff,
S.C. 1997, c. 36, and the imposition of duties under sections 42 and 43 of the Excise
Act, 2001, S.C. 2002, c. 22. The applications were heard together as a
consequence of a consolidation order issued by Prothonotary Tabib on May 10,
2006.
[2]
The
applications judge concluded that by virtue of section 18.5 of the Federal
Courts Act, R.S.C. 1985, c. F-7, he had no jurisdiction to review the
Decisions because subsection 67(1) of the Customs Act, S.C. 1985, c.1
(2nd Supp.) gave Spike Marks a statutory right to appeal against the Decisions to
the Canadian International Trade Tribunal (the “CITT”).
Background
[3]
During the
period from January 1 to December 31, 2004, Spike Marks imported flavoured
cigars, in individual plastic containers, from the United States of America.
[4]
After
conducting a compliance verification in respect of those importations, on May
24 and June 2,
2005, the CBSA
issued seven detailed adjustment statements (“Detailed Adjustment Statements”)
pursuant to the Customs Act:
(a) stipulating
that the tariff classifications under the Customs Tariff that had been
used by Spike Marks at the time of importation of the tobacco products were
improper;
(b) specifying
the proper tariff classification for the imported tobacco products; and
(c) requiring
Spike Marks to pay additional excise and other duties in respect of the
imported tobacco products in accordance with sections 42 and 43 of the Excise
Act, 2001.
[5]
Spike
Marks requested a redetermination of the Detailed Adjustment Statements in
accordance with subsection 60(1) of the Customs Act, taking issue with the
tariff reclassification of the imported tobacco products as well as the amount
and method of calculation of the additional duties that were imposed in respect
of those imported goods. A preliminary decision of the CBSA in November of 2005
confirmed the position taken by it in the Detailed Adjustment Statements. In
response, the appellant wrote to the CBSA on December 12, 2005, reiterating its
objection to the tariff reclassifications and the amount and method of
calculation of the additional duties imposed by the CBSA on the imported goods,
and raising for the first time, the question of whether the CBSA had
jurisdiction to “assess” additional duties under sections 42 and 43 of the Excise
Act, 2001 in respect of imported tobacco products.
[6]
On
February 3, 2006, the president of the CBSA made seven redeterminations under
subsection 60(4) of the Customs Act confirming the imposition and method
of calculation of the duties under sections 42 and 43 of the Excise Act,
2001, as provided for in each of the Detailed Adjustment Statements. These
redeterminations are the Decisions in respect of which judicial review was
sought by Spike Marks.
[7]
Feeling
aggrieved by the Decisions, Spike Marks appealed to the CITT, pursuant to
subsection 67(1) of the Customs Act. However, rather than pursue those
appeals on their merits, Spike Marks asked the CITT to declare that it lacked
the jurisdiction to entertain those appeals. The CITT agreed and no appeal was
taken from the CITT’s decision.
[8]
Spike
Marks then pursued the applications for judicial review of the Decisions in the
Federal Court. The applications judge held that section 18.5 of the Federal
Courts Act precluded his jurisdiction to hear the applications because subsection
67(1) of the Customs Act provided Spike Marks with a right to appeal the
Decisions to the CITT.
Relevant Statutory Provisions
[9]
The
relevant statutory provisions are reproduced in an appendix to these reasons.
Issue
[10]
The issue
in this appeal is whether the Federal Court has jurisdiction to review the
Decisions or is prevented from doing so by virtue of section 18.5 of the Federal
Courts Act.
Standard of Review
[11]
In this
Court, the parties have asserted, and this Court agrees, that the question of
whether the applications judge had jurisdiction to hear the applications for
judicial review of the Decisions is a question of law that is to be reviewed on
a standard of correctness (see Housen v. Nikolaisen, [2002] 2 S.C.R.
235, 2002 SCC 33).
Analysis
[12]
At the
heart of this appeal is the question of whether the CBSA has the power to
assess or impose a liability on Spike Marks for the duties referred to in
sections 42 and 43 of the Excise Act, 2001 in respect of the importation
of the tobacco products under consideration, or whether the CBSA is only
empowered to collect those duties once they have been imposed by the
Minister of National Revenue in accordance with subsection 188(1) of the Excise
Act, 2001.
[13]
The
applications judge determined this question in paragraphs 42 to 44 of his
reasons, where he stated:
[42] As
for whether or not these duties are excise duties and thus not eligible to be
appealed to the CITT, I am also not convinced that this is the case. While the
method for calculating these duties is found in sections 42 and 43 of the Excise
Act, 2001, the entire scheme governing their determination,
re-determination, appeal, collection and payment is governed by the Customs
Act.
[43] Section
2 of the Customs Act reads:
“duties”
means any duties or taxes levied or imposed on imported goods under the Customs
Tariff, the Excise Act, 2001, the Excise Tax Act, the Special
Import Measures Act or any other Act of Parliament, but, for the purposes
of subsection 3(1), paragraphs 59(3)(b ) and 65(1)(b ), sections 69 and 73 and
subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part
IX of the Excise Tax Act;
[emphasis
added]
Furthermore,
section 44 of the Excise Act, 2001 reads:
44. The
duties imposed under sections 42 and 43 on imported raw leaf tobacco and
tobacco products shall be paid and collected under the Customs Act,
and interest and penalties shall be imposed, calculated, paid and collected
under that Act, as if the duties were a duty levied under section 20 of the Customs
Tariff, and, for those purposes, the Customs Act applies with any
modifications that the circumstances require.
[emphasis added]
[44] These
sections make it clear that while the method for determining the amount of
value for duty is found in sections 42 and 43 of the Excise Act, these duties
are customs duties. These duties are assessed by customs officers under the
Customs Act and these assessments are subject to re-determinations under
section 60 of the Customs Act.
[14]
We are of
the view that the applications judge was correct in finding that the duties
imposed on the appellant under sections 42 and 43 of the Excise Act, 2001
in respect of the imported tobacco products at issue in this appeal are customs
duties that are assessed by customs officers under the Customs Act.
[15]
In our
view, section 44 of the Excise Act, 2001 supports this conclusion and empowers
the CBSA to assess, and thereafter collect, the duties contemplated by sections
42 and 43 of the Excise Act, 2001 in respect of the importation of raw
leaf tobacco and tobacco products, as if those duties were customs duties.
[16]
We reject
the appellant’s interpretation of section 44 of the Excise Act, 2001 as
providing the CBSA with only the power to collect duties arising under sections
42 and 43 of that legislation in relation to the importation of raw leaf
tobacco and tobacco products after such duties have been the subject of a
discrete assessment under the Excise Act, 2001.
[17]
The appellant
contends that its interpretation of section 44 of the Excise Act, 2001
points the way to a “convenient mechanism” to permit the CBSA to collect such
duties, once they have been assessed under the Excise Act, 2001. In our
view, the appellant’s contention points in the opposite direction, that is to
say, to a complicated and inefficient interaction between the Customs Act
and the Excise Act, 2001. Under the appellant’s interpretation, the CBSA
would be obliged to notify the Minister of National Revenue of a tariff
reclassification and await notification from the Minister of National Revenue
of an assessment of duties under sections 42 and 43 of the Excise Act, 2001.
After reviewing that notification, the CBSA would then proceed to collect the
amount of duties so assessed. The appellant’s interpretation would also oblige
an aggrieved importer to pursue two separate dispute resolution procedures: an
appeal to the CITT in respect of the tariff reclassification under the Customs
Tariff and an appeal to the Tax Court of Canada in respect of the duties
assessed under sections 42 and 43 of the Excise Act, 2001.
[18]
In our
view, these more complicated and inefficient results could not have been
intended by Parliament when it enacted section 44 of the Excise Act, 2001.
Instead, it is our view that Parliament intended the result that was stipulated
by the applications judge, namely that section 44 of the Excise Act, 2001
empowers the CBSA to assess duties arising under sections 42 and 43 of the Excise
Act, 2001 where such duties relate to the importation of raw leaf tobacco
and tobacco products. It follows that in exercising this assessment power, the
CBSA must apply, and therefore interpret, the relevant provisions of the Excise
Act, 2001 to the extent necessary to properly calculate, assess and collect
those duties in accordance with its mandate under section 44 of the Excise
Act, 2001.
[19]
Accordingly,
in our view, a complaint with respect to a decision of the CBSA relating to the
calculation and assessment of duties in relation to the importation of raw leaf
tobacco and tobacco products that are imposed under sections 42 and 43 of the Excise
Act, 2001 is a matter to which the appeal right in subsection 67(1) of the Customs
Act would apply. Additionally, we are of the view that by virtue of section
18.5 of the Federal Courts Act, the existence of such an appeal right is
sufficient to prevent the Federal Court from entertaining an application for
judicial review of the decision that may be so appealed.
[20]
In the
circumstances of this appeal, the Decisions that the appellant seeks to have
reviewed in the Federal Court are matters that could have been appealed to the
CITT. Indeed, the appellant pursued that path but chose to argue that its
appeals should be dismissed by the CITT for lack of jurisdiction. Unfortunately
for the appellant, the CITT accepted the appellant’s jurisdiction argument and
the decision of the CITT in that regard was not appealed. Nonetheless, that
course of action was deliberately taken by the appellant.
Disposition
[21]
Having
concluded that the applications judge correctly decided that he had no
jurisdiction to review the Decisions, it is not appropriate for this Court to
undertake any consideration of the merits of the Decisions.
[22]
For these
reasons, the appeal will be dismissed with costs. A copy of these reasons
should be placed in each of the files that have been consolidated pursuant to
the order of Prothonotary Tabib.
“C.
Michael Ryer”
APPENDIX
Excise Act, 2001, S.C. 2002, c. 22.
|
42. (1) Duty is imposed on tobacco products
manufactured in Canada or imported and on imported raw leaf tobacco
at the rates set out in Schedule 1 and is payable
(a)
in the case of tobacco products manufactured in Canada, by the
tobacco licensee who manufactured the tobacco products, at the time they are
packaged; and
(b)
in the case of imported tobacco products or raw leaf tobacco, by the
importer, owner or other person who is liable under the Customs Act to
pay duty levied under section 20 of the Customs Tariff or who would be
liable to pay that duty on the tobacco or products if they were subject to
that duty.
(2) The following
rules apply to partially manufactured tobacco that is imported by a tobacco
licensee for further manufacture:
(a)
for the purposes of this Act, the tobacco is deemed to be manufactured in Canada by the
licensee; and
(b)
paragraph (1)(a) applies to the tobacco and paragraph (1)(b)
and section 44 do not apply.
43. In addition
to the duty imposed under section 42, duty is imposed on cigars at the rates
set out in Schedule 2 and is payable
(a) in the case
of cigars manufactured and sold in Canada, by the tobacco
licensee who manufactured the cigars, at the time of their delivery to a
purchaser; and
(b) in the case
of imported cigars, by the importer, owner or other person who is liable
under the Customs Act to pay duty levied under section 20 of the Customs
Tariff or who would be liable to pay that duty on the cigars if they were
subject to that duty.
44. The duties
imposed under sections 42 and 43 on imported raw leaf tobacco and tobacco
products shall be paid and collected under the Customs Act, and
interest and penalties shall be imposed, calculated, paid and collected under
that Act, as if the duties were a duty levied under section 20 of the Customs
Tariff, and, for those purposes, the Customs Act applies with any
modifications that the circumstances require.
188. (1) The Minister may assess
(a) the
duty payable by a person for a fiscal month of the person; and
(b) subject
to section 190, interest and any other amount payable by a person under this
Act. …
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42. (1) Un
droit sur les produits du tabac fabriqués au Canada ou importés et sur le
tabac en feuilles importé est imposé aux taux figurant à l’annexe 1 et est exigible
:
a) dans le
cas de produits du tabac fabriqués au Canada, du titulaire de licence de
tabac qui les a fabriqués, au moment de leur emballage;
b) dans le
cas de produits du tabac ou de tabac en feuilles importés, de l’importateur,
du propriétaire ou d’une autre personne qui est tenue, aux termes de la Loi
sur les douanes, de payer les droits perçus en vertu de l’article 20 du Tarif
des douanes ou qui serait tenue de payer ces droits sur les produits ou
le tabac s’ils y étaient assujettis.
(2) Les règles
suivantes s’appliquent au tabac partiellement fabriqué qu’un titulaire de
licence de tabac importe pour une étape ultérieure de fabrication :
a) pour
l’application de la présente loi, le tabac est réputé être fabriqué au Canada
par le titulaire de licence;
b) l’alinéa
(1)a) s’applique au tabac, mais l’alinéa (1)b) et l’article 44
ne s’y appliquent pas.
43. Est imposé
aux taux figurant à l’annexe 2, en plus du droit imposé en vertu de l’article
42, un droit sur les cigares qui sont fabriqués et vendus au Canada ou
importés. Ce droit est exigible:
a) dans le
cas de cigares fabriqués et vendus au Canada, du titulaire de licence de
tabac qui les a fabriqués, au moment de leur livraison à l’acheteur;
b) dans le
cas de cigares importés, de l’importateur, du propriétaire ou d’une autre
personne qui est tenue, aux termes de la Loi sur les douanes, de payer
les droits perçus en vertu de l’article 20 du Tarif des douanes ou qui
serait tenue de payer ces droits sur les cigares s’ils y étaient assujettis.
44. Les droits
imposés en vertu des articles 42 et 43 sur les produits du tabac et le tabac
en feuilles importés sont payés et perçus aux termes de la Loi sur les
douanes. Des intérêts et pénalités sont imposés, calculés, payés et
perçus aux termes de cette loi comme si les droits étaient des droits perçus
en vertu de l’article 20 du Tarif des douanes. À ces fins, la Loi
sur les douanes s’applique, avec les adaptations nécessaires.
188. (1) Le
ministre peut établir une cotisation pour déterminer :
a) les
droits exigibles d’une personne pour un mois d’exercice;
b) sous réserve de
l’article 190, les intérêts et autres sommes exigibles d’une personne en
application de la présente loi. […]
|
Federal Courts Act, R.S.C. 1985, c. F-7.
|
18.5 Despite sections
18 and 18.1, if an Act of Parliament expressly provides for an appeal to the
Federal Court, the Federal Court of Appeal, the Supreme Court of Canada, the
Court Martial Appeal Court, the Tax Court of Canada, the Governor in Council
or the Treasury Board from a decision or an order of a federal board,
commission or other tribunal made by or in the course of proceedings before
that board, commission or tribunal, that decision or order is not, to the
extent that it may be so appealed, subject to review or to be restrained,
prohibited, removed, set aside or otherwise dealt with, except in accordance
with that Act.
|
18.5 Par dérogation
aux articles 18 et 18.1, lorsqu’une loi fédérale prévoit expressément qu’il
peut être interjeté appel, devant la Cour fédérale, la Cour d’appel fédérale,
la Cour suprême du Canada, la Cour d’appel de la cour martiale, la Cour
canadienne de l’impôt, le gouverneur en conseil ou le Conseil du Trésor,
d’une décision ou d’une ordonnance d’un office fédéral, rendue à tout stade
des procédures, cette décision ou cette ordonnance ne peut, dans la mesure où
elle est susceptible d’un tel appel, faire l’objet de contrôle, de
restriction, de prohibition, d’évocation, d’annulation ni d’aucune autre
intervention, sauf en conformité avec cette loi.
|
Customs Act, R.S.C. 1985, c. 1 (2nd
Supp.).
|
2.(1)
. . .
"duties" means any duties or taxes levied
or imposed on imported goods under the Customs Tariff, the Excise
Act, 2001, the Excise Tax Act, the Special Import Measures Act
or any other Act of Parliament, but, for the purposes of subsection 3(1),
paragraphs 59(3)(b) and 65(1)(b),
sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include
taxes imposed under Part IX of the Excise Tax Act;
|
2.(1)
[…]
«droits
» Les droits ou taxes imposés, en vertu de la Loi de 2001 sur l’accise,
de la Loi sur la taxe d’accise, de la Loi sur les mesures spéciales
d’importation, du Tarif des douanes ou de toute autre loi
fédérale, sur les marchandises importées. En sont exclues, pour l’application
du paragraphe 3(1), des alinéas 59(3)b) et 65(1)b), des articles 69 et 73 et des paragraphes 74(1),
75(2) et 76(1), les taxes imposées en vertu de la partie IX de la Loi sur
la taxe d’accise
|
|
59. (1) An officer, or any officer within a
class of officers, designated by the President for the purposes of this
section may
(a) in the case of a
determination under section 57.01 or 58, re-determine the origin, tariff
classification, value for duty or marking determination of any imported goods
at any time within
(i) four years after the
date of the determination, on the basis of an audit or examination under
section 42, a verification under section 42.01 or a verification of origin
under section 42.1, or
(ii) four years after the
date of the determination, if the Minister considers it advisable to make the
re-determination; and
(b) further
re-determine the origin, tariff classification or value for duty of imported
goods, within four years after the date of the determination or, if the
Minister deems it advisable, within such further time as may be prescribed,
on the basis of an audit or examination under section 42, a verification
under section 42.01 or a verification of origin under section 42.1 that is
conducted after the granting of a refund under paragraphs 74(1)(c.1),
(c.11), (e), (f) or (g) that is treated by
subsection 74(1.1) as a re-determination under paragraph (a) or the
making of a correction under section 32.2 that is treated by subsection
32.2(3) as a re-determination under paragraph (a).
(2)
An officer who makes a determination under subsection 57.01(1) or 58(1) or a
re-determination or further re-determination under subsection (1) shall
without delay give notice of the determination, re-determination or further
re-determination, including the rationale on which it is made, to the
prescribed persons.
(3) Every prescribed person who is given notice of a
determination, re-determination or further re-determination under subsection
(2) shall, in accordance with that decision,
(a) pay any amount
owing, or additional amount owing, as the case may be, as duties in respect
of the goods or, if a request is made under section 60, pay that amount or
give security satisfactory to the Minister in respect of that amount and any
interest owing or that may become owing on that amount; or
(b) be given a
refund of any duties, or a refund of any duties and interest paid (other than
interest that was paid because duties were not paid when required by
subsection 32(5) or section 33), in excess of the duties owing in respect of
the goods.
(4) Any amount owing by or to a person under subsection
(3) or 66(3) in respect of goods, other than an amount in respect of which
security is given, is payable immediately, whether or not a request is made
under section 60.
(5) For the purposes of paragraph (3)(a), the
amount owing as duties in respect of goods under subsection (3) as a result
of a determination made under subsection 58(1) does not include any amount
owing as duties in respect of the goods under section 32 or 33.
(6) A re-determination or further re-determination made
under this section is not subject to be restrained, prohibited, removed, set
aside or otherwise dealt with except to the extent and in the manner provided
by subsection 59(1) and sections 60 and 61.
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59. (1) L’agent chargé par le président, individuellement
ou au titre de son appartenance à une catégorie d’agents, de l’application du
présent article peut :
a) dans le cas d’une décision prévue à l’article 57.01 ou d’une
détermination prévue à l’article 58, réviser l’origine, le classement
tarifaire ou la valeur en douane des marchandises importées, ou procéder à la
révision de la décision sur la conformité des marques de ces marchandises, dans
les délais suivants :
(i)
dans les quatre années suivant la date de la détermination, d’après les
résultats de la vérification ou de l’examen visé à l’article 42, de la
vérification prévue à l’article 42.01 ou de la vérification de l’origine
prévue à l’article 42.1,
(ii)
dans les quatre années suivant la date de la détermination, si le ministre
l’estime indiqué;
b) réexaminer l’origine, le classement tarifaire ou la valeur en douane
dans les quatre années suivant la date de la détermination ou, si le ministre
l’estime indiqué, dans le délai réglementaire d’après les résultats de la
vérification ou de l’examen visé à l’article 42, de la vérification prévue à
l’article 42.01 ou de la vérification de l’origine prévue à l’article 42.1
effectuée à la suite soit d’un remboursement accordé en application des
alinéas 74(1) c.1), c.11), e), f) ou g)
qui est assimilé, conformément au paragraphe 74(1.1), à une révision au titre
de l’alinéa a), soit d’une correction effectuée en application de
l’article 32.2 qui est assimilée, conformément au paragraphe 32.2(3), à une
révision au titre de l’alinéa a).
(2) L’agent qui procède à la décision ou à la
détermination en vertu des paragraphes 57.01(1) ou 58(1) respectivement ou à
la révision ou au réexamen en vertu du paragraphe (1) donne sans délai avis
de ses conclusions, motifs à l’appui, aux personnes visées par règlement.
(3) Les personnes visées par règlement qui ont été
avisées de la décision, de la détermination, de la révision ou du réexamen en
application du paragraphe (2) doivent, en conformité avec la décision, la
détermination, la révision ou le réexamen, selon le cas :
a) soit verser tous droits ou tout complément de droits échus sur les
marchandises ou, dans le cas où une demande est présentée en application de
l’article 60, soit verser ces droits ou compléments de droits, soit donner la
garantie, jugée satisfaisante par le ministre, du versement de ceux-ci et des
intérêts échus ou à échoir sur ceux-ci;
b) soit recevoir le remboursement de tout excédent de droits ou de tout
excédent de droits et d’intérêts — sauf les intérêts payés en raison du
non-paiement de droits dans le délai prévu au paragraphe 32(5) ou à l’article
33 — versé sur les marchandises.
(4) Les sommes qu’une personne doit ou qui lui sont dues
en application des paragraphes (3) ou 66(3) sur les marchandises, à
l’exception des sommes pour lesquelles une garantie a été donnée, sont à
payer sans délai, même si une demande a été présentée en vertu de l’article
60.
(5) Pour l’application de l’alinéa (3)a), le
montant de droits dû sur les marchandises en application du paragraphe (3) à
la suite de la détermination faite en vertu du paragraphe 58(1) ne comprend
pas un montant dû sur celles-ci en application des articles 32 ou 33.
(6) La révision ou le réexamen fait en vertu du présent
article ne sont susceptibles de restriction, d’interdiction, d’annulation, de
rejet ou de toute autre forme d’intervention que dans la mesure et selon les
modalités prévues au paragraphe 59(1) ou aux articles 60 ou 61.
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|
60. (1) A person to whom notice is given under
subsection 59(2) in respect of goods may, within ninety days after the notice
is given, request a re-determination or further re-determination of origin,
tariff classification, value for duty or marking. The request may be made
only after all amounts owing as duties and interest in respect of the goods
are paid or security satisfactory to the Minister is given in respect of the
total amount owing.
(2) A person may
request a review of an advance ruling made under section 43.1 within ninety
days after it is given to the person.
(3) A request under
this section must be made to the President in the prescribed form and manner,
with the prescribed information.
(4) On receipt of a
request under this section, the President shall, without delay,
(a)
re-determine or further re-determine the origin, tariff classification or
value for duty;
(b)
affirm, revise or reverse the advance ruling; or
(c)
re-determine or further re-determine the marking determination.
(5) The President
shall without delay give notice of a decision made under subsection (4),
including the rationale on which the decision is made, to the person who made
the request.
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60. (1) Toute
personne avisée en application du paragraphe 59(2) peut, dans les
quatre-vingt-dix jours suivant la notification de l’avis et après avoir versé
tous droits et intérêts dus sur des marchandises ou avoir donné la garantie,
jugée satisfaisante par le ministre, du versement du montant de ces droits et
intérêts, demander la révision ou le réexamen de l’origine, du classement
tarifaire ou de la valeur en douane, ou d’une décision sur la conformité des
marques.
(2) Toute personne qui
a reçu une décision anticipée prise en application de l’article 43.1 peut, dans
les quatre-vingt-dix jours suivant la notification de la décision anticipée,
en demander la révision.
(3) La demande prévue
au présent article est présentée au président en la forme et selon les
modalités réglementaires et avec les renseignements réglementaires.
Intervention du
président
(4) Sur réception de
la demande prévue au présent article, le président procède sans délai à l’une
des interventions suivantes :
a) la
révision ou le réexamen de l’origine, du classement tarifaire ou de la valeur
en douane;
b) la
confirmation, la modification ou l’annulation de la décision anticipée;
c) la
révision ou le réexamen de la décision sur la conformité des marques.
(5) Le président donne
avis au demandeur, sans délai, de la décision qu’il a prise en application du
paragraphe (4), motifs à l’appui.
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67. (1) A person aggrieved by a decision of the
President made under section 60 or 61 may appeal from the decision to the
Canadian International Trade Tribunal by filing a notice of appeal in writing
with the President and the Secretary of the Canadian International Trade
Tribunal within ninety days after the time notice of the decision was given.
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67. (1) Toute
personne qui s’estime lésée par une décision du président rendue conformément
aux articles 60 ou 61 peut en interjeter appel devant le Tribunal canadien du
commerce extérieur en déposant par écrit un avis d’appel auprès du président
et du secrétaire de ce Tribunal dans les quatre-vingt-dix jours suivant la
notification de l’avis de décision.
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