Earl Anglin James, Claimant, v. Her Majesty the Queen, [1952] CTC 187 -- text
CAMERON, J.:—This is a claim referred to the Court by the Minister of National Revenue under the provisions of Section 176 of the Customs Act, R.S.C. 1927, c. 42, as amended. On November 14, 1950, the Minister gave his decision under Section