Neles Controls Ltd. v The Queen, CTR 3667
February 19, 2001
19 February 2001
Neles Controls Ltd. v The Queen, CTR 3667
Motion before the Court for the determination of four questions of law. The plaintiff alleged that it was entitled to a refund of approximately $400,000 on account of customs duties paid in respect of certain valves the plaintiff imported during the period from February, 1988 to October, 1990. The plaintiff's claim, which related to the Machinery Program, alleged that the Crown has been unjustly enriched as a result of the payment of the customs duties. This case is one of sixteen initiated by a group of importers in February and March of 1999; each case raises the same issues on similar facts.
HELD:
Plaintiff's claim barred.