Federal Court of Appeal |
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Cour d'appel fédérale |
BETWEEN:
KVERNELAND GROUP NORTH AMERICA INC.
Appellant
and
PRESIDENT OF THE CANADA
BORDER SERVICES AGENCY
Respondent
Heard at Montréal, Quebec, on March 21, 2011.
Judgment delivered from the Bench at Montréal, Quebec, on March 21, 2011.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
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Cour d'appel fédérale |
Date: 20110321
Docket: A-194-10
Citation: 2011 FCA 109
CORAM: NOËL J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
KVERNELAND GROUP NORTH AMERICA INC.
Appellant
and
PRESIDENT OF THE CANADA
BORDER SERVICES AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on March 21, 2011)
[1] We can see no error in the decision of the Canadian International Trade Tribunal which found that the appellant’s hay bale wrappers did not qualify for the benefits of tariff item No. 9903.00.00.
[2] The appeal will be dismissed with costs.
“Marc Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-194-10
STYLE OF CAUSE: KVERNELAND GROUP NORTH AMERICA INC. v PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 21, 2011
REASONS FOR JUDGMENT OF THE COURT BY: NOËL, J.A.
NADON J.A.
PELLETIER J.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
FOR THE APPELLANT
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Maude Breton-Voyer |
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
Lapointe Rosenstein Marchand Melançon Montréal, Quebec
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FOR THE APPELLANT
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Deputy Attorney General of Canada |
FOR THE RESPONDENT
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