CUSTOMS AND EXCISE |
Customs Act |
Marstar Canada Inc. v. Canada
T-1317-98
Dubé J.
21/12/00
5 pp.
Seizure of goods for failure to report--Appeal from MNR decision, seizing imported goods (small tools for cleaning machine guns, worth around $200, which had fallen out of old canvas bags and lying at bottom of several packing crates; part of 14-ton shipment of trophy military firearm parts and accessories from Yugoslavia) with no terms of release--Goods seized as "not reported" to customs, "prohibited goods"--Appeal allowed--Plaintiff had all requisite licences and permits to import and export firearms, so "prohibited goods" grounds as applied to cleaning tools absurd--As to failure to report, Customs Officers cannot expect importer to describe in minute details all small parts enclosed in canvas bags as parts of shipment of 14 metric tons of packages and containerized goods--Generally and accurately described on import documents as parts and accessories for trophy arms--Neither concealed nor smuggled--Neither prohibited nor unreported goods--Seizure decision based on finding of fact made without regard to evidence before Minister.