Docket: A-160-14
Citation: 2014 FCA 258
|
CORAM:
|
NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
|
|
BETWEEN:
|
|
THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
|
|
Appellant
|
|
and
|
|
DOREL INDUSTRIES INC.
|
|
Respondent
|
Heard at Montréal, Quebec, on November 5, 2014.
Judgment delivered from the Bench at Montréal, Quebec, on November
5, 2014.
|
REASONS FOR JUDGMENT OF THE COURT BY:
|
BOIVIN
J.A.
|
Docket: A-160-14
Citation:
2014 FCA 258
|
CORAM:
|
NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
|
|
BETWEEN:
|
|
|
THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
|
|
|
Appellant
|
|
|
and
|
|
|
DOREL INDUSTRIES INC.
|
|
|
Respondent
|
|
|
|
|
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on November 5, 2014).
BOIVIN J.A.
[1]
The question which the Federal Court Judge had
to decide is whether the two decisions issued on April 25, 2012 pursuant to
Section 114 of the Customs Tariff Act, S.C. 1997, c. 36 seeking
repayment of drawbacks paid were reasonable.
[2]
In the absence of an advance ruling applicable
to the goods with respect to which the drawbacks were paid or evidence
establishing entitlement to drawbacks, it was reasonable for the decision-maker
to seek repayment of the said drawbacks.
[3]
No such ruling or evidence was placed before the
Federal Court Judge and the respondent could not point to any evidence on
record establishing otherwise.
[4]
It follows that the Federal Court Judge had no
basis for intervening.
[5]
The appeal will be allowed with costs.
“Richard Boivin”
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
|
DOCKET:
|
A-160-14
|
|
STYLE OF CAUSE:
|
THE PRESIDENT
OF THE CANADA BORDER SERVICES AGENCY v. DOREL INDUSTRIES INC.
|
|
PLACE OF
HEARING:
|
Montréal, Quebec
|
|
DATE OF
HEARING:
|
November 5, 2014
|
|
REASONS
FOR JUDGMENT OF THE COURT BY:
|
NOËL C.J.
GAUTHIER J.A.
BOIVIN J.A.
|
|
DELIVERED
FROM THE BENCH BY:
|
BOIVIN J.A.
|
APPEARANCES:
|
Jacques Savary
Sébastien Gagné
|
For The
Appellant
THE PRESIDENT OF THE CANADA BORDER
SERVICES AGENCY
|
|
Michael Kaylor
|
For The
Respondent
DOREL INDUSTRIES INC.
|
SOLICITORS OF RECORD:
|
William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
|
For The
Appellant
THE PRESIDENT OF THE CANADA BORDER
SERVICES AGENCY
|
|
Lapointe Rosenstein
Marchand Melançon
Montréal, Quebec
|
For The
Respondent
DOREL INDUSTRIES INC.
|
Email this Content