Appeal Nos. AP-96-046 and AP-96-074

May 19, 2000

19 May 2000

Appeal Nos. AP-96-046 and AP-96-074

A hearing was held on February 7, 2000, regarding a preliminary motion brought by the appellant in its appeals of the re-determinations made by the Deputy Minister of National Revenue (now the Commissioner of the Canada Customs and Revenue Agency) of the value for duty of imported goods. In the motion, the appellant requested that the Tribunal strike out the respondent's brief and that the Tribunal allow the appeals on the basis of the remaining documentation on file. The appellant argued that the respondent's pleadings do not establish a prima facie case. The appellant also argued that the respondent cannot, in an appeal before the Tribunal, present grounds for the assessment of duty that were not covered by the respondent's re-determination.

HELD:

The motion is dismissed. The Tribunal is of the view that it has jurisdiction, on a preliminary motion, to strike out pleadings and dismiss an appeal, but will only do so when it is "plain and obvious" or "beyond doubt" that the pleadings disclose no reasonable cause of action. The present case does not meet that standard. The legal principles at issue which concern the "value for duty" under the Customs Act are not yet settled. Further, the factual underpinnings of the case are in dispute and have not been proven.

The Tribunal is of the view that the appeals, on the merits, should proceed. It is also the Tribunal's opinion that the respondent may, in an appeal, raise alternative grounds for a re-determination that were not covered by a re-determination. Whether an item is dutiable arises from the application of the provisions of the Customs Act, not by virtue of a re-determination of the respondent. The Tribunal's objective in an appeal is to apply the valuation sections of the Customs Act to the evidentiary record presented at the hearing to ascertain the proper value for duty of the goods.


Topic(s): 
Acts, Regulations, Policies & Decisions / Customs Act / Post Entry / Appeals (Recourse & CITT)
Information Source: 
Canadian International Trade Tribunal (CITT)
Document Type: 
Email Article