Date: 19980318
Docket: A-3-97
MONTRÉAL, QUEBEC, THIS 18th DAY OF MARCH 1998
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN:
DEPUTY MINISTER OF NATIONAL REVENUE,
Appellant,
AND:
BENNETT FLEET INC.,
Respondent.
J U D G M E N T
The appeal is dismissed.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
Docket: A-3-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
DEPUTY MINISTER OF NATIONAL REVENUE,
Appellant,
AND
BENNETT FLEET INC.,
Respondent.
Hearing held at Montréal on Wednesday, March 18, 1998
Judgment delivered at Montréal on Wednesday, March 18, 1998
REASONS FOR JUDGMENT OF THE COURT BY: DENAULT J.A.
Date: 19980318
Docket: A-3-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
DEPUTY MINISTER OF NATIONAL REVENUE,
Appellant,
AND:
BENNETT FLEET INC.,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Wednesday, March 18, 1998)
DENAULT J.A.
[1] We are all of the opinion that the Tribunal did not commit any error which would justify the intervention of this Court.
[2] In the instant case, it was not unreasonable for the Tribunal to conclude that the concept of impregnation, having regard to the evidence and when analysed in light of Note I) A) of the Explanatory Notes to the Harmonized Commodity Description and Coding System, did not make the goods in issue impregnated goods within the meaning of Note 2 of Chapter 48 of Schedule I to the Customs Tariff.
[3] Accordingly, it was not unreasonable to assign the goods in issue (shoeboard) to position 48.05, and more specifically to tariff number 48.05.80.10, rather than position 48.11.
[4] The appeal will be dismissed.
Pierre Denault
J.A.
MONTRÉAL, QUEBEC
March 18, 1998
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF APPEAL
Date: 19980318
Docket: A-3-97
Between:
DEPUTY MINISTER OF NATIONAL REVENUE,
Appellant,
AND:
BENNETT FLEET INC.,
Respondent.
REASONS FOR JUDGMENT
| FEDERAL COURT OF APPEAL |
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| COURT FILE NO: A-3-97 |
| STYLE OF CAUSE: DEPUTY MINISTER OF NATIONAL REVENUE, |
| Appellant, |
| AND |
| BENNETT FLEET INC., |
| Respondent. |
| PLACE OF HEARING: Montréal, Quebec |
| DATE OF HEARING: March 18, 1998 |
| REASONS FOR JUDGMENT OF THE COURT (DENAULT AND DESJARDINS JJ.A., CHEVALIER D.J.) |
| DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Denault |
| Dated: March 18, 1998 |
| APPEARANCES: |
| Stéphane Lilkoff for the appellant |
| Peter Kirby for the respondent |
| - 2 - A-3-97 |
| SOLICITORS OF RECORD: |
| George Thomson for the appellant |
| Deputy Attorney General of Canada |
| Ottawa, Ontario |
| MARTINEAU WALKER for the respondent |
| Montréal, Quebec |