BETWEEN:
and
AND EMERGENCY PREPAREDNESS
Heard at Montreal, Quebec, on February 4, 2010.
Judgment delivered from the Bench at Montreal, Quebec, on February 4, 2010.
REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A.
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CANADA |
Cour d'appel fédérale |
Date: 20100204
Docket: A-30-09
Citation: 2010 FCA 39
CORAM: NADON J.A.
EVANS J.A.
STRATAS J.A.
BETWEEN:
A & R DRESS CO. INC.
Appellant
and
THE MINISTER OF PUBLIC SAFETY
AND EMERGENCY PREPAREDNESS
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montreal, Quebec, on February 4, 2010)
NADON J.A.
[1] Notwithstanding Mr. Kaylor’s forceful arguments, we are all agreed, substantially for the reasons given by Mr. Justice de Montigny at paragraphs 35 and following of his Reasons, that the leftover material, being scrap or waste, cannot be reasonably found to be “obsolete or surplus goods” within the meaning of sections 109 and 110 of the Customs Tariff, S.C. 1997, c. 36.
[2] As a result, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-30-09
STYLE OF CAUSE: A & R DRESS CO. INC. v. MPSEP
PLACE OF HEARING: Montreal, Quebec
DATE OF HEARING: February 4, 2010
REASONS FOR JUDGMENT OF THE COURT BY: NADON, EVANS, STRATAS JJ.A.
DELIVERED FROM THE BENCH BY: NADON J.A.
APPEARANCES:
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FOR THE APPELLANT
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FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Montreal, Quebec |
FOR THE APPELLANT
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Deputy Attorney General of Canada
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FOR THE RESPONDENT
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