Desjardins
J.A.:
In
the
course
of
argument,
we
had
the
occasion
to
explain
to
the
appellant,
the
mandatory
limitation
period
provided
in
sections
135
and
149
of
the
Customs
Act!
and
we
thought
she
understood.
The
Motions
Judge
delivered
very
meticulous
reasons
for
judgment
and
we
agree
with
his
conclusion.
The
only
case
cited
by
him
which
might
have
given
way
to
an
exception,
by
way
of
an
exceptional
case,
was
Dawe
v.
R.
(1993),
63
F.T.R.
316
(Fed.
T.D.),
a
decision
by
Jerome,
A.C.J.,
which
the
Motions
Judge
referred
to.
This
case
was,
however,
later
reversed
by
this
Court
in
Dawe
v.
R.
(1994),
174
N.R.
1
(Fed.
C.A.).
In
view
of
this,
there
is
no
other
course
of
action
but
to
dismiss
this
appeal.
Appeal
dismissed.
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