SOUTHERN PACIFIC RESOURCE CORP. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY, Appeal No. AP-2014-028

Decision issued: Friday, September 18, 2015

IN THE MATTER OF an appeal heard on June 2, 2015, pursuant to section 67 of the Customs Act, R.S.C., 1985, c. 1 (2nd Supp.);

AND IN THE MATTER OF various decisions of the President of the Canada Border Services Agency, dated November 20, 2014, pursuant to subsection 60(4) of the Customs Act.

BETWEEN SOUTHERN PACIFIC RESOURCE CORP. Appellant AND THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent

DECISION

The appeal is allowed. Amounts paid by Southern Pacific Resource Corp., in order to pursue this appeal, are to be refunded by the Canada Border Services Agency.