Sable Offshore Energy Inc. v. Canada (Agence des douanes et du revenu), 2003 CAF 220 (2003)

Extract

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Sable Offshore Energy Inc. v. Canada (Agence des douanes et du revenu), 2003 CAF 220 (2003)

Date: 20030514

Docket: A-361-02

Citation: 2003 FCA 220

CORAM: ROTHSTEIN J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

SABLE OFFSHORE ENERGY INC.

Appellant

and

THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY

Respondent

Heard at Ottawa, Ontario, on April 30, 2003.

Judgment delivered at Ottawa, Ontario, on May 14, 2003.

REASONS FOR JUDGMENT BY: NOËL J.A.

CONCURRED IN BY: ROTHSTEIN J.A.

NADON J.A.

Date: 20030514

Docket: A-361-02

Citation: 2003 FCA 220

CORAM: ROTHSTEIN J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

SABLE OFFSHORE ENERGY INC.

Appellant

and

THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY

Respondent

REASONS FOR JUDGMENT

NOËL J.A.

[1] This is an appeal by Sable Offshore Energy Inc. (the appellant), pursuant to section 68 of the Customs Act ...

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