Date: 19980402
Docket: A-161-94
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
HENRY, D.J.
BETWEEN:
MRS. PREET SHARMA
Appellant (Plaintiff)
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent (Defendant)
HEARD at Toronto, Ontario, Thursday, April 2, 1998
JUDGMENT delivered from the Bench at Toronto, Ontario, Thursday, April 2, 1998
REASONS FOR JUDGMENT BY: DESJARDINS, J.A.
Date: 19980402
Docket: A-161-94
CORAM: STRAYER, J.A.
DESJARDINS, J.A.
HENRY, D.J.
BETWEEN:
MRS. PREET SHARMA
Appellant (Plaintiff)
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent (Defendant)
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
Thursday, April 2, 1998)
DESJARDINS, J.A.
[1] In the course of argument, we had the occasion to explain to the appellant, the mandatory limitation period provided in sections 135 and 149 of the Custom Act1 and we thought she understood.
[2] The Motions Judge delivered very meticulous reasons for judgment and we agree with his conclusion. The only case cited by him which might have given way to an exception, by way of an exceptional case, was Dawe v. Minister of National Revenue (Customs and Excise) (1993), 63 F.T.R. 316, a decision by Jerome, A.C.J., which the Motions Judge referred to. This case was, however, later reversed by this Court in Dawe v. Minister of National Revenue (Customs and Excise) 174 N.R. 1. In view of this, there is no other course of action but to dismiss this appeal.
"A. Desjardins"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-161-94
| STYLE OF CAUSE: MRS. PREET SHARMA |
- and -
| THE MINISTER OF NATIONAL REVENUE |
DATE OF HEARING: APRIL 2, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: DESJARDINS, J.A.
Delivered from the Bench at Toronto, Ontario
on Thursday, April 2, 1998
APPEARANCES:
Mr. Prem Bhatia
For the Appellant
Mr. Christopher Parke
For the Respondent
SOLICITORS OF RECORD:
Mrs. Preet Sharma
22 Muirland Crescent
Brampton, Ontario
L6X 4P4
For the Appellant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19980402 |
| Docket: A-161-94 |
| BETWEEN: |
| MRS. PREET SHARMA |
| Appellant |
| -and- |
| THE MINISTER OF NATIONAL REVENUE |
| Respondent |
| REASONS FOR JUDGMENT |
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