P. F. Collier & Son Ltd. v. The Deputy Minister of National Revenue for Customs and Excise, [1986] 2 CTC 375 -- text
Stone, J.:—I think this appeal which is brought under subsection 48(1) of the Customs Act,* [1] R.S.C. 1970, c. C-40 as amended should succeed. The Tariff Board should have heard the appeal on the merits. As the office of