CUSTOMS AND EXCISE
Customs Act
Action to recover amount paid to obtain release of goods—Shipment of wheat delivered to United States border refused entry by U.S. Customs because export permit from Canadian Wheat Board not produced—Wheat seized upon return to Canada on ground exported without written report to Canada Customs and without presentation of valid export licence—Meaning of “exported” in Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, Canadian Wheat Board Regulations, C.R.C., c. 397—According to dictionary definitions, mere crossing of a country’s border of goods for commercial purposes constituting exportation—That plaintiff failed to import wheat into U.S. irrelevant—Even if wheat not exported, plaintiff contravened law and forfeiture not unlawful—Action dismissed.
Mainil v. M.N.R. (T‑314‑04, 2006 FC 1062, Lafrenière P., order dated 5/9/06, 13 pp.)