Kverneland Group North America Inc. v. Canada (Border Services Agency)
The Tribunal correctly determined that the hay bale wrappers do not satisfy the description of tariff item No. 9903.00.00; there was no error in law or fact warranting intervention by the Court, and the appeal is dismissed.
Source-derived case information.
- Citation
- 2011 FCA 109
- Parties
- Appellant: Kverneland Group North America Inc.; Respondent: President of the Canada Border Services Agency
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 21 March 2011
- Procedural Posture
- Appeal to Federal Court of Appeal / Judgment on Appeal
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Tariff Item 9903.00.00, Eligibility for Tariff Benefits, Classification of Goods, Deference to Tribunal Findings
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Kverneland Group North America Inc.
Appellant
President of the Canada Border Services Agency
Respondent
Procedural Posture
Appeal to Federal Court of Appeal / Judgment on Appeal
Legal Issues
- 1 Whether the appellant’s hay bale wrappers qualify for the benefits of tariff item No. 9903.00.00
- 2 Whether the Canadian International Trade Tribunal erred in its classification and legal analysis
Ratio Decidendi
The Tribunal correctly determined that the hay bale wrappers do not satisfy the description of tariff item No. 9903.00.00; there was no error in law or fact warranting intervention by the Court, and the appeal is dismissed.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Kverneland Group North America Inc. v. Canada (Border Services Agency) Court (s) Database Federal Court of Appeal Decisions Date 2011-03-21 Neutral citation 2011 FCA 109 File numbers A-194-10 Decision Content Federal Court of Appeal Cour d'appel fédérale Date: 20110321 Docket: A-194-10 Citation: 2011 FCA 109 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A. BETWEEN: KVERNELAND GROUP NORTH AMERICA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec, on March 21, 2011. Judgment delivered from the Bench at Montréal, Quebec, on March 21, 2011. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Federal Court of Appeal Cour d'appel fédérale Date: 20110321 Docket: A-194-10 Citation: 2011 FCA 109 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A. BETWEEN: KVERNELAND GROUP NORTH AMERICA INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on March 21, 2011) NOËL J.A. [1] We can see no error in the decision of the Canadian International Trade Tribunal which found that the appellant’s hay bale wrappers did not qualify for the benefits of tariff item No. 9903.00.00. [2] The appeal will be dismissed with costs. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-194-10 STYLE OF CAUSE: KVERNELAND GROUP NORTH AMERICA INC. v PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 21, 2011 REASONS FOR JUDGMENT OF THE COURT BY: NOËL, J.A. NADON J.A. PELLETIER J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Michael Kaylor FOR THE APPELLANT Andrew Gibbs Maude Breton-Voyer FOR THE RESPONDENT SOLICITORS OF RECORD: Lapointe Rosenstein Marchand Melançon Montréal, Quebec FOR THE APPELLANT Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT