Appeal No. AP-2002-093: Amersham Health Inc.

March 11, 2003

12 March 2003

Appeal No. AP-2002-093: Amersham Health Inc.

There are two issues in this appeal. The Tribunal must first determine whether it has jurisdiction under section 67 of the Customs Act or under section 61 of the Special Import Measures Act to hear the appeal. If so, it must determine whether the Commissioner of the Canada Customs and Revenue Agency (the Commissioner) is required to pay interest on the anti-dumping duties that were refunded to Amersham Health Inc.

HELD:

The appeal is dismissed. The Tribunal's jurisdiction to hear an appeal would be grounded under subsection 67(1) of the Customs Act or section 61 of the Special Import Measures Act. Subsection 67(1) of the Customs Act provides that a person aggrieved by a decision of the Commissioner regarding a redetermination or further redetermination of origin, tariff classification or value for duty pursuant to section 60 or 61 may appeal from the decision to the Tribunal. The Tribunal finds that the remission of the anti-dumping duties was not made pursuant to a decision of the Commissioner pursuant to subsection 60(1) or section 61 of the Customs Act, but was made pursuant to a remission order granted by the Governor in Council pursuant to section 115 of the Customs Tariff. It also finds that section 61 of the Customs Act does not apply because, for that section to apply, a redetermination by the Commissioner must "give effect" to a decision of the Tribunal. The Tribunal provided an opinion, with recommendations, to the Minister of Finance pursuant to section 45 of the Special Import Measures Act. The Minister of Finance was not bound by the Tribunal's recommendations. In any event, the decision "to be given effect to" was that of the Governor in Council. Consequently, the Tribunal finds that there is no decision of the Commissioner under section 61 of the Customs Act that may be appealed pursuant to section 67 of the Customs Act.

Furthermore, the issue in this case is whether interest is payable on the duties remitted, a matter that is not encompassed in subsection 60(1) or section 61 of the Customs Act or in section 59 of the Special Import Measures Act.

Having determined that it does not have jurisdiction to hear the appeal, the Tribunal did not rule on the merits of the claim.

This document is available on the CITT web site at the following address:

http://www.citt-tcce.gc.ca/appeals/decision/ap2b093_e.asp


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