Roblin Textiles Inc. v. Ministre du Revenu national, (1991) 45 F.T.R. 276 (TD)

• Judge: Rouleau, J.
• Court: Federal Court (Canada)
• Case Date: May 14, 1991
• Jurisdiction: Canada (Federal)
• Citations: (1991), 45 F.T.R. 276 (TD)

Roblin Textiles Inc. v. MNR (1991), 45 F.T.R. 276 (TD)

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[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

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Roblin Textiles Inc. (demanderesse) v. Le Ministre du Revenu national (défendeur)

(T-220-88)

Indexed As: Roblin Textiles Inc. v. Ministre du Revenu national

Federal Court of Canada

Trial Division

Rouleau, J.

May 24, 1991.

Summary:

Roblin brought an action against the Min­ister for reimbursement of penalties imposed for not declaring the true nature of rolls of fabric imported into Canada.

The Federal Court of Canada, Trial Divi­sion, allowed the application.

Customs - Topic 8209

Offences - Penalties - Failure by importer to account - Reimbursement - Roblin imported 305 rolls of fabric declared to be 100% cotton, subject to 15% duty - Fifty-five rolls were less than 100% cot­ton, subject to 25% duty - Customs offi­cials seized the goods for false description and released them only upon payment of duties and penalties - Roblin relied on the description given by the American whole­saler it purchased from - The percentage of cotton was not important - The Federal Court of Canada, Trial Division, ordered that Roblin be reimbursed for the penalties - There was no intent to defraud and there was persuasive evidence that Roblin's explanation was credible and that it exer­cised due diligence and good faith.

Cases Noticed:

Lanctôt (Raymond) Ltée v. Minister of National Revenue (1990), 35 F.T.R. 96 (F.C.T.D.), refd to. [para. 7].

Minister of National Revenue v. Clouston Foods Canada Ltd. (1982), 4 C.E.R. 167 (F.C.T.D.), refd to. [para. 14].

Marun v. Minister of National Revenue, [1965] 1 Ex. C.R. 280, refd to. [para. 16].

Minister of National Revenue v. Mondev Corp. Ltd. (1974), 33 C.P.R.(2d) 193, refd to. [para. 16].

Minister of National Revenue v. Canabec Trailers Inc., [1982] 1 F.C. 788, refd to. [para. 16].

Statutes Noticed:

Customs Act, S.C. 1986, c. 1, sect. 32(1) [para. 6]; sect. 153, sect. 154 [para. 7].

Counsel:

François Demers, for the plaintiff;

Claude Bonneau, for the defendant.

Solicitors of Record:

Spiegel, Sohmer, Montréal, Quebec, for the plaintiff;

John C. Tait, Q.C., Deputy Attorney Gen­eral of Canada, Ottawa, Ontario, for the defendant.

This action was heard on May 14, 1991, at Montréal, Quebec, before Rouleau, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment on May 24, 1991.