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CUSTOMS AND EXCISE

Customs Act

Judicial review of decision by Minister of Public Safety and Emergency Preparedness under Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 133—Minister imposing $85,560 penalty for failure to immediately report importation of vessel from U.S. in contravention of s. 12—During s. 133 process, adjudicator not disclosing to applicant correspondence with, input from, seizing officer—ACL Canada Inc. v. M.N.R. (1993), 107 D.L.R. (4th ) 736 (F.C.T.D.) establishing s. 133 adjudication process engaging duty of fairness—Procedural fairness dictating obligation to disclose to applicant original reports of seizing officers, any subsequent comments therefrom, provide opportunity to respond thereto—Application allowed.

Leasak v. Canada (Minister of Public Safety and Emergency Preparedness) (T-2251-04, 2006 FC 1397, Russell J., order dated 17/11/06, 23 pp.)

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