Date: 19980908
Docket: T-1316-98
| BETWEEN: MARSTAR CANADA INC. |
Plaintiff
| AND: HER MAJESTY THE QUEEN, |
| THE MINISTER OF NATIONAL REVENUE |
Defendants
REASONS FOR ORDER
DENAULT J:
[1] The Defendants by their motion, are seeking an Order striking out the action brought by the Plaintiff pursuant to subsection 135(1) of the Customs Act, for a declaration reversing the decision of the Minister of National Revenue in respect of a seizure of a shipment of trophy military firearms parts and accessories into Canada from Yugoslavia.
[2[ The shipment included 32 deactivated bazooka tubes which were not declared due, as Plaintiff argues, to inadvertence by the supplier in Yugoslavia; the Statement of Claim also alleges that the importation involved inadvertence and human error only, with no intent whatsoever to illegally or improperly import the goods into Canada. There is no allegation that the Minister failed to observe a principle of natural justice or that the decision is based on an error in fact or in law.
[3] I am of the view that this action by the Plaintiff cannot stand.
[4] The Customs Act requires that all goods imported be reported (s.12) and the jurisprudence is now clear that good faith by the importer is no excuse1, nor is a mistake by the supplier. To the extent that there is no allegation whatsoever of improper action by the Officer or the Minister, I consider that even a trial de novo could not, as the Statement of Claim now stands, disclose a reasonable cause of action.
[5] The Motion to strike out the Statement of Claim will be granted.
J.F.C.C.
__________________1 H.B. Fenn and Co. v. Canada, [1992] 2 C.T.C. p.50; The Queen v. Letarte [1981] 2 F.C., p.76.