Sable Offshore Energy Inc. v. Canada Customs and Revenue Agency (Commissioner), (2003) 305 N.R. 290 (FCA)

• Judge: Rothstein, Noël and Nadon, JJ.A.
• Court: Federal Court of Appeal (Canada)
• Case Date: April 30, 2003
• Jurisdiction: Canada (Federal)
• Citations: (2003), 305 N.R. 290 (FCA);2003 FCA 220

Sable Offshore Energy Inc. v. CCRA (2003), 305 N.R. 290 (FCA)

MLB headnote and full text

[French language version follows English language version]

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

....................

Temp. Cite: [2003] N.R. TBEd. MY.031

Sable Offshore Energy Inc. (appellant) v. The Commissioner of the Canada Customs and Revenue Agency (respondent)

(A-361-02; 2003 FCA 220; 2003 CAF 220)

Indexed As: Sable Offshore Energy Inc. v. Canada Customs and Revenue Agency (Commissioner)

Federal Court of Appeal

Rothstein, Noël and Nadon, JJ.A.

May 14, 2003.

Summary:

Sable Offshore Energy Inc. (Sable) ap­pealed a decision of the Canadian Interna­tional Trade Tribunal respecting the tariff classification of a certain line pipe imported by Sable.

The Federal Court of Appeal allowed the appeal.

Customs - Topic 5005

Classification for duty - General - Time for classification - Sable appealed a deci­sion of the Canadian International Trade Tribunal respecting the tariff classification of a line pipe imported by Sable - Sable had argued that the line part was a compo­nent of a functional unit (a gas-processing machine) and should have been reclassified under a different tariff item - The Federal Court of Appeal held that the Customs Act or the Customs Tariff did not preclude the classification of components of a func­tional unit under the tariff item appropriate to that functional unit when the other components of that unit were classified otherwise and were no longer eligible to be reclassified due to the expiry of the time period for their reclassification - See para­graphs 14 to 28.

Cases Noticed:

Sandvik Tamrock Canada Ltd. et al. v. Minister of National Revenue (Customs and Excise) (2001), 284 N.R. 183 (F.C.A.), refd to. [para. 12].

Minister of National Revenue v. Yves Ponroy Canada (2000), 259 N.R. 38 (F.C.A.), refd to. [para. 12].

Minister of National Revenue (Customs and Excise) v. Mattel Canada Inc., [2001] 2 S.C.R. 100; 270 N.R. 153, refd to. [para. 13].

Ryan v. Law Society of New Brunswick (2003), 302 N.R. 1; 257 N.B.R.(2d) 207; 674 A.P.R. 207 (S.C.C.), refd to. [para. 17].

Michelin Tires (Canada) Ltd. v. Minister of National Revenue (Customs and Excise) (1998), 158 F.T.R. 101 (T.D.), refd to. [para. 20].

Counsel:

Richard Wagner and Dominique Nouvet, for the appellant;

Susanne Pereira, for the respondent.

Solicitors of Record:

Ogilvy Renault, Ottawa, Ontario, for the appellant;

Morris Rosenberg, Deputy Attorney Gen­eral of Canada, Ottawa, Ontario, for the respondent.

This appeal was heard on April 30, 2003, at Ottawa, Ontario, before Rothstein, Noël and Nadon, JJ.A., of the Federal Court of Appeal. Noël, J.A., delivered the follow­ing judg­ment for the court on May 14, 2003.