Customs and Excise
Excise Act
Appeal from Federal Court decision (2008 FC 203) dismissing judicial review of Canada Border Services Agency (CBSA) decisions with respect to classification of goods under Customs Tariff, S.C. 1997, c. 36, imposition of duties under Excise Act, 2001, S.C. 2002, c. 22 (Excise Act), ss. 42, 43—Applications Judge correctly finding duties imposed on appellant under Excise Act, ss. 42, 43 in respect of imported tobacco products at issue, customs duties assessed by customs officers under Customs Act, R.S.C., 1985 (2nd Supp.), c. 1—Excise Act, s. 44 empowering CBSA to assess, collect duties contemplated by ss. 42, 43 in respect of importation of raw leaf tobacco, tobacco products—Complaint with respect to CBSA decision relating to calculation, assessment of duties in relation to importation of raw leaf tobacco, tobacco products imposed under ss. 42, 43, matter to which appeal right in Customs Act, s. 67(1) applies—Under Federal Courts Act, R.S.C., 1985, c. F-7, s. 18.5, existence of such appeal right sufficient to prevent Federal Court from entertaining application for judicial review—Applications Judge correctly declining jurisdiction to review decisions—Appeal dismissed.
Spike Marks Inc. v. Canada (Attorney General) (A-131-08, 2008 FCA 406, Ryer J.A., judgment dated December 17, 2008, 15 pp.)