1 October 2007

Pelco Worldwide Headquarters vs. CBSA, Panasonic Canada Inc. (Appeal Nos. AP-2006-016 and AP-2006-018)

IN THE MATTER OF appeals heard on April 17, 2007, under subsection 67(1) of the Customs Act, R.S.C. 1985 (2d Supp.), c. 1;

AND IN THE MATTER OF decisions of the President of the Canada Border Services Agency dated May 8, May 16 and June 5, 2006, with respect to requests for re-determination under subsection 60(4) of the Customs Act.

BETWEEN
PELCO WORLDWIDE HEADQUARTERS - Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY - Respondent

AND

PANASONIC CANADA INC. - Intervener

DECISION

The appeals are dismissed.

This decision is available on the CITT website at: http://www.citt-tcce.gc.ca/appeals/decision/ap2g016_e.asp.