Date: 20100204
Docket: A-30-09
Citation: 2010 FCA 39
CORAM: NADON J.A.
EVANS J.A.
STRATAS J.A.
BETWEEN:
A
& R DRESS CO. INC.
Appellant
and
THE MINISTER OF PUBLIC SAFETY
AND EMERGENCY PREPAREDNESS
Respondent
Heard at Montreal, Quebec, on February 4,
2010.
Judgment delivered from the Bench at Montreal, Quebec, on February 4, 2010.
REASONS FOR JUDGMENT OF THE COURT BY: NADON
J.A.
Date:
20100204
Docket:
A-30-09
Citation: 2010
FCA 39
CORAM: NADON
J.A.
EVANS
J.A.
STRATAS
J.A.
BETWEEN:
A & R
DRESS CO. INC.
Appellant
and
THE MINISTER OF PUBLIC SAFETY
AND EMERGENCY PREPAREDNESS
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Montreal, Quebec, on February 4, 2010)
NADON J.A.
[1]
Notwithstanding
Mr. Kaylor’s forceful arguments, we are all agreed, substantially for the
reasons given by Mr. Justice de Montigny at paragraphs 35 and following of his
Reasons, that the leftover material, being scrap or waste, cannot be reasonably
found to be “obsolete or surplus goods” within the meaning of sections
109 and 110 of the Customs Tariff, S.C. 1997, c. 36.
[2]
As
a result, the appeal will be dismissed with costs.
"M.
Nadon"
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS
OF RECORD
DOCKET: A-30-09
STYLE OF CAUSE: A
& R DRESS CO. INC. v. MPSEP
PLACE OF HEARING: Montreal,
Quebec
DATE OF HEARING: February 4, 2010
REASONS FOR JUDGMENT OF THE
COURT BY: NADON, EVANS, STRATAS JJ.A.
DELIVERED FROM THE BENCH BY: NADON J.A.
APPEARANCES:
|
Michael Kaylor
|
FOR
THE APPELLANT
|
|
Jacques Savary
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Lapointe Rosenstein L.L.P.
Montreal,
Quebec
|
FOR THE APPELLANT
|
|
John H. Sims, Q.C.,
Deputy
Attorney General of Canada
|
FOR THE RESPONDENT
|
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