Canada (Border Services Agency) v. Dorel Industries Inc.
The court held that, absent an advance ruling or evidence establishing entitlement to drawbacks, the decision-maker acted reasonably in seeking repayment under s.114 of the Customs Tariff Act; accordingly the Federal Court had no basis to intervene and the appeal was allowed.
Source-derived case information.
- Citation
- 2014 FCA 258
- Parties
- Appellant: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY; Respondent: DOREL INDUSTRIES INC.
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 5 November 2014
- Procedural Posture
- Appeal / Federal Court of Appeal Decision
- Outcome
- Appeal allowed with costs.
- Legal Topics
- Drawbacks, Repayment, Reasonableness Review, Advance Ruling
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
Appellant
DOREL INDUSTRIES INC.
Respondent
Procedural Posture
Appeal / Federal Court of Appeal Decision
Legal Issues
- 1 Whether the April 25, 2012 decisions made under s.114 of the Customs Tariff Act seeking repayment of drawbacks were reasonable
- 2 Whether absence of an advance ruling or evidence of entitlement justified the decision to seek repayment
- 3 Whether the Federal Court erred in intervening
Ratio Decidendi
The court held that, absent an advance ruling or evidence establishing entitlement to drawbacks, the decision-maker acted reasonably in seeking repayment under s.114 of the Customs Tariff Act; accordingly the Federal Court had no basis to intervene and the appeal was allowed.
Court Disposition
Appeal allowed with costs.
Orders
- Appeal allowed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Canada (Border Services Agency) v. Dorel Industries Inc. Court (s) Database Federal Court of Appeal Decisions Date 2014-11-05 Neutral citation 2014 FCA 258 File numbers A-160-14 Decision Content Date: 20141105 Docket: A-160-14 Citation: 2014 FCA 258 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Appellant and DOREL INDUSTRIES INC. Respondent Heard at Montréal, Quebec, on November 5, 2014. Judgment delivered from the Bench at Montréal, Quebec, on November 5, 2014. REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. Date: 20141105 Docket: A-160-14 Citation: 2014 FCA 258 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Appellant and DOREL INDUSTRIES INC. Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on November 5, 2014). BOIVIN J.A. [1] The question which the Federal Court Judge had to decide is whether the two decisions issued on April 25, 2012 pursuant to Section 114 of the Customs Tariff Act, S.C. 1997, c. 36 seeking repayment of drawbacks paid were reasonable. [2] In the absence of an advance ruling applicable to the goods with respect to which the drawbacks were paid or evidence establishing entitlement to drawbacks, it was reasonable for the decision-maker to seek repayment of the said drawbacks. [3] No such ruling or evidence was placed before the Federal Court Judge and the respondent could not point to any evidence on record establishing otherwise. [4] It follows that the Federal Court Judge had no basis for intervening. [5] The appeal will be allowed with costs. “Richard Boivin” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-160-14 STYLE OF CAUSE: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY v. DOREL INDUSTRIES INC. PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 5, 2014 REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. DELIVERED FROM THE BENCH BY: BOIVIN J.A. APPEARANCES: Jacques Savary Sébastien Gagné For The Appellant THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Michael Kaylor For The Respondent DOREL INDUSTRIES INC. SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Appellant THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Lapointe Rosenstein Marchand Melançon Montréal, Quebec For The Respondent DOREL INDUSTRIES INC.