BETWEEN:
and
THE COMMISSIONER OF THE CANADA CUSTOMS
AND REVENUE AGENCY
(NOW THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY)
Heard at Toronto, Ontario, on March 21, 2007.
Judgment delivered from the Bench at Toronto, Ontario, on March 21, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Docket: A-273-06
Citation: 2007 FCA 116
CORAM: DÉCARY J.A.
SEXTON J.A.
EVANS J.A.
BETWEEN:
AGRI PACK
Appellant
and
THE COMMISSIONER OF THE CANADA CUSTOMS
AND REVENUE AGENCY
(NOW THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY)
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on March 21, 2007)
[1] This matter was remitted to the Canadian International Trade Tribunal by this Court to determine whether Chapter Note 2(a) excludes the application of Tariff Item 6305.33 or why the Note does not apply. See Canada (Commissioner of the Canada Customs and Revenue Agency) v. Agri Pack, 2005 FCA 414 at para. 51.
[2] In a decision dated May 15, 2006, the Tribunal summarized its reasoning as follows:
[16] … Note 2 (a) to Chapter 63 only applies if goods fall in heading No. 56.08, the very issue that was before the Tribunal. Having found, under Rule 1 of the General Rules, that the imported goods did not fall in heading No. 56.08, it was the Tribunal’s view that Note 2(a) had no application to the instant case and, for that reason, the Tribunal did not deem it necessary to refer to it in its reasons.
[3] We are not persuaded that this explanation is unreasonable. It is irrelevant that there may be another plausible explanation of the relevant provisions.
[4] For these reasons, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
STYLE OF CAUSE: AGRI PACK v. THE COMMISSIONER OF THE
CANADA CUSTOMS AND REVENUE AGENCY
(NOW THE PRESIDENT OF THE CANADA
BORDER SERVICES AGENCY)
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: MARCH 21, 2007
THE COURT BY: (DÉCARY, SEXTON & EVANS JJ.A.)
DELIVERED FROM THE
BENCH BY: EVANS J.A.
APPEARANCES:
Dennis A. Wyslobicky FOR THE APPELLANT
Alexander Gay FOR THE RESPONDENT
SOLICITORS OF RECORD:
Dennis A. Wyslobicky
Oakville, Ontario FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada FOR THE RESPONDENT