Mueller Canada Inc. v. M.N.R.
T-746-93
Rouleau J.
15/11/93
7 pp.
Application for declaration respondents' decisions rejecting applicant's re-determination requests "decisions" under Customs Act, ss. 60(3), 63(3)-Governor in Council issuing Customs Tariff Schedules Amendment Order No. 7 revoking tariff item 8481.90.40 and substituting tariff item 8481.90.10 -- Respondent Minister rejecting applicant's s. 60 re-determination request as goods not covered by retroactive tariff amendment and no other criteria for consideration -- Deputy Minister also rejecting re-determination request under s. 63 as time limit under s. 60 expired and no decision made in respect of rejection of s. 60 re-determination request -- Whether respondents' rejections in fact "decisions" thereby giving applicant recourse to Act's appeal provisions-What respondents described as "threshold question" in fact disguised decision on merits -- By characterizing decisions as "no decisions" rather than negative decisions, respondents thwarted applicant's rights of appeal under ss. 60, 63, specifically conferred in s. 72.1 -- Applicant's only recourse to Federal Court-Application allowed -- Customs Tariff Schedules Amendment Order No. 7, SOR/90-265 -- Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, ss. 60, 63, 72.1 (as enacted by S.C. 1990, c. 36, s. 1).