CUSTOMS AND EXCISE |
Customs Tariff |
Neles Controls Ltd. v. Canada
A-116-01
2002 FCA 107, Malone J.A.
22/3/02
9 pp.
Appeal from Trial Division decision ((2001), 200 F.T.R. 167) concerning operation of List of Tariff-Free Machinery and Equipment promulgated by Minister of National Revenue under Customs Tariff, s. 75--Items on Minister's List subject to duty relief upon importation into Canada--Goods to be included in Minister's List, language chosen to describe them, within Minister's discretion--List continuously reviewed, with revisions published periodically in Canada Gazette-- Appellant, Neles Controls Ltd., importing, inter alia, valves, valve components of various kinds--Goods in issue called rotary valves--Not included in Minister's List at time of importation--In July 1990, Minister's List amended to include "rotary valves" of tariff item 8481.80.99--Subsequent to 1990 retroactive amendments, appellant applied to have tariff classification of rotary valves redetermined-- Redetermination application granted, rate of duty reduced, appellant received partial refund of duty--Appellant seeking refund on account of customs duties paid on goods in issue--Motions Judge ruling appellant's claim barred by failure to avail itself of other remedies available to it-- Recourse to common law, equitable relief precluded by comprehensive statutory scheme for relief--As regards relief from customs duties, Parliament enacted comprehensive, exhaustive code--In light of Customs Tariff scheme, resort to equitable principles of unjust enrichment, restitution duplicative--In order for appellant to establish detriment, not sufficient for it to show prices for subject goods established in competitive environment against goods subject to lesser rates of duty than those pertaining to subject goods--Appellant unable to recover on basis of unjust enrichment unless it can prove bore burden of tax--If tax passed on to customers, recovery would constitute windfall, precluded--Establishment of prices as among importers not paying same tax one element in assessing whether "tax burden" passed on to customers-- Appeal dismissed--Customs Tariff, R.S.C., 1985 (3rd Supp.), c. 41, s. 75.