Appeals CTR 3483, 3482 and 3484

November 2, 1999

2 November 1999

Appeal CTR 3483

At issue was whether the neoprene material imported by the appellant between 1988 and 1992 and subsequently used to manufacture kayak sprayskirts, qualified for duty exemption.

Appeal allowed.

***

2 November 1999

Appeal CTR 3482

At issue was whether the issue of tariff classification should be dealt with by the Canadian International Trade Tribunal or the Federal Court after the Tribunal erred in concluding that the goods in question should be classified under tariff item 4010.19.90, which was not in force at the time the goods were imported.

Appeal allowed and matter returned to the Tribunal for re-hearing.

***

2 November 1999

Appeal CTR 3484

At issue was whether the Minister of National Revenue was correct in determining that there had been a contravention of the Customs Act and/or the Regulations with respect to the goods which were seized. Specifically to be determined was whether the plaintiff breached the reporting provisions of section 12 of the Customs Act when he made his customs declaration.

Action dismissed.


Topic(s): 
Canadian Economy & Politics
Information Source: 
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