Digests

Decision Information

9058-3956 Québec Inc. v. Canada (Public Safety and Emergency Preparedness Canada)

Collection Digests
Date 2006-01-04
Neutral citation 2006 FC 4
Report citation [2006] 4 F.C.R. D-4
File numbers T-430-05
Subjects Customs and Excise - Customs Tariff
Notes Full-Text Decision

Decision Content

CUSTOMS AND EXCISE

                                                                                         Customs Tariff

Judicial review of decision by Canada Border Services Agency officer denying applicants’ drawback applications because not supported by notices of waiver of drawback entitlement by original importers—No provision in Goods Imported and Exported Refund and Drawback Regulations authorizing grant of drawback to buyer unable to obtain notice of waiver—Application dismissed—Goods Imported and Exported Refund and Drawback Regulations, SOR/96‑42.

9058‑3956 Québec Inc. v. Canada (Public Safety and Emergency Preparedness Canada) (T‑430‑05, 2006 FC 4, Rouleau D.J., judgment dated 4/1/06, 25 pp.)

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