THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Appellant v. DOREL INDUSTRIES INC., 2014 FCA 258

Date: 20141105 Docket: A-160-14 Citation: 2014 FCA 258 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Appellant and DOREL INDUSTRIES INC. Respondent Heard at Montréal, Quebec, on November 5, 2014. Judgment delivered from the Bench at Montréal, Quebec, on November 5, 2014. REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. Date: 20141105 Docket: A-160-14 Citation: 2014 FCA 258 CORAM: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. BETWEEN: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Appellant and DOREL INDUSTRIES INC.

Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on November 5, 2014). BOIVIN J.A. [ 1 ] The question which the Federal Court Judge had to decide is whether the two decisions issued on April 25, 2012 pursuant to

Section 114 of the Customs Tariff Act , S.C. 1997, c. 36 seeking repayment of drawbacks paid were reasonable. [ 2 ] In the absence of an advance ruling applicable to the goods with respect to which the drawbacks were paid or evidence establishing entitlement to drawbacks, it was reasonable for the decision-maker to seek repayment of the said drawbacks. [ 3 ] No such ruling or evidence was placed before the Federal Court Judge and the respondent could not point to any evidence on record establishing otherwise. [ 4 ] It follows that the Federal Court Judge had no basis for intervening. [ 5 ] The appeal will be allowed with costs. “Richard Boivin”

J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-160-14 STYLE OF CAUSE: THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY v. DOREL INDUSTRIES INC. PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 5, 2014 REASONS FOR JUDGMENT OF THE COURT BY: NOËL C.J. GAUTHIER J.A. BOIVIN J.A. DELIVERED FROM THE BENCH BY: BOIVIN J.A. APPEARANCES : Jacques Savary Sébastien Gagné For The Appellant THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Michael Kaylor For The Respondent DOREL INDUSTRIES INC. SOLICITORS OF RECORD : William F.

Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Appellant THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Lapointe Rosenstein Marchand Melançon Montréal, Quebec For The Respondent DOREL INDUSTRIES INC.