Date: 19980428
Docket: A-344-96
CORAM: STONE J.A.
LINDEN J.A.
ROBERTSON J.A.
(In re The Customs Act R.S.C. 1985, 2nd supp., c. 1, as amended)
BETWEEN:
SHAFER VALVE CO. OF CANADA LTD.
Appellants
- and -
| THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE |
Respondent
Heard at Ottawa, Ontario, Tuesday, April 28, 1998.
Judgment delivered from the Bench at Ottawa, Tuesday, April 28, 1998
REASONS FOR JUDGMENT BY: STONE J.A.
Date: 19980428
Docket: A-344-96
CORAM: STONE J.A.
LINDEN J.A.
ROBERTSON J.A.
(In re The Customs Act R.S.C. 1985, 2nd supp., c. 1, as amended)
BETWEEN:
| SHAFER VALVE CO. OF CANADA LTD. |
Appellants
- and -
| THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE |
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, Tuesday, April 28, 1998)
STONE J.A.
[1] Despite the skilful argument of counsel for the appellant, we have not been persuaded that the Canadian International Trade Tribunal erred in concluding as it did in its decision of March 19, 1996.
[2] The appeal will therefore be dismissed.
"A.J. STONE"
J.A.
FEDERAL COURT OF APPEAL
Date: 19980428
Docket: A-344-96
BETWEEN:
SHAFER VALVE CO. OF CANADA LTD.
- AND -
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
REASONS FOR JUDGMENT