CUSTOMS AND EXCISE |
Customs Act |
He v. Canada
T-78-94
Pinard J.
21/1/00
10 pp.
Appeal under Customs Act, s. 135 from Minister of National Revenue's decision confirming assessment of duty, taxes, penalty against plaintiffs for goods imported--Since 1986 plaintiffs in business of importing herbal remedies, other products from China, Hong Kong--Commercial invoices submitted to Canada Customs containing errors relating to description and/or value of listed goods--Errors not trivial--Appeal dismissed--In seizure proceedings, onus on plaintiffs to establish, on balance of probabilities, seizures unlawful--Issue simply whether goods liable to forfeiture--Act creating voluntary reporting system--Both importer, owner of goods jointly, severally liable for duty, taxes attracted by goods imported--Neither lack of intent to mislead Customs nor presence of inadvertent error affecting validity of seizure--Contravention of Act occurring when incorrect declarations made--Both physical, ascertained forfeitures herein valid in law--Minister's assessment not within scope of appeal--S. 135 restricting scope to question of whether Act contravened--Court not having discretion to vary penalty attracted by otherwise lawful seizure--Misnomer to cast issue of individual plaintiff's involvement as one of personal liability as seizure proceeding in rem proceeding against items seized as forfeit under Act from time of contravention--Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 135 (as am. by S.C. 1990, c. 8, s. 49).