[2013] 4 F.C.R. D-2
Customs and Excise
Customs Act
Plaintiff one of two passengers arriving in Canada by bus belonging to United Bus Lines (United)—Bus driven to Canada by driver employed by United—Neither passengers declaring any goods to Canada Border Services Agency officer—Upon further investigation, Customs officers involved determining that bus would remain in Canada until final completion of sale thereof to Park Lane Limousine Services (Park Lane) owned by plaintiff—Plaintiff charged $19 425 penalty for failing to declare bus despite fact plaintiff did not own bus, could not insure bus, could not drive bus, could not use bus—Once transaction for bus finally completed, bus driven back to U.S. by United, then brought into Canada by Park Lane at which time appropriate duties paid—Issue whether plaintiff was required to declare bus upon arrival at Canadian border—Plaintiff travelling to U.S. to purchase bus from United—Not possible to complete sale, transfer of ownership to Park Lane because of outstanding lien registered against bus—Plaintiff thus entering into escrow arrangement with United pending removal of lien on bus—United agreeing to deliver bus to Canada where it would remain until title transferred—Once title transferred to Park Lane, bus returned to U.S., imported by Park Lane for use—Customs Act, R.S.C., 1985 (2nd Supp.), c.1, s. 12 requiring that “all goods that are imported shall … be reported at the nearest customs office designated for that purpose that is open for business”—Question herein thus becoming by whom was bus imported into Canada—Plaintiff’s case revolving around whether having ownership of bus, whether bus within his control—On basis of evidence, no completed transaction for sale of bus to Park Lane as of time of its arrival in Canada—Bus was in possession, control of United through United’s driver—As plaintiff was neither owner nor legally in possession of bus, duty to report was on owner thereof, i.e. United, driver—Based on evidence, as against plaintiff seizure unlawful—Plaintiff entitled to recover penalties paid plus accrued interest.
Abdelseed v. Canada (Border Services Agency) (T-883-08, 2013 FC 581, Aalto P., judgment dated May 30, 2013, 21 pp.)