Shaw Ind. Inc. v. MNR, (1992) 53 F.T.R. 15 (TD)

• Judge: Muldoon, J.
• Court: Federal Court (Canada)
• Case Date: March 12, 1992
• Jurisdiction: Canada (Federal)
• Citations: (1992), 53 F.T.R. 15 (TD)

Shaw Ind. Inc. v. MNR (1992), 53 F.T.R. 15 (TD)

MLB headnote and full text

Shaw Industries Inc. and Horizon Industries Inc. (applicants) v. Deputy Minister of National Revenue for Customs and Excise (respondent)

(T-439-92)

Indexed As: Shaw Industries Inc. and Horizon Industries Inc. v. Minister of National Revenue (Customs and Excise)

Federal Court of Canada

Trial Division

Muldoon, J.

March 17, 1992.

Summary:

The Deputy Minister of National Revenue investigated a complaint of dumping of goods by two foreign exporters and made a preliminary determination of dumping. The exporters applied for certiorari to quash the determination.

The Federal Court of Canada, Trial Divi­sion, dismissed the application on the merits and because it was premature.

For the judgment of the Federal Court of Canada, Trial Division, dismissing the earlier application of one of the exporters for mandamus and prohibition, see Shaw Indus­tries Inc. v. Minister of National Revenue (Customs and Excise) (1992), 51 F.T.R. 304.

Administrative Law - Topic 5003

Judicial review - Certiorari - When avail­able - An exporter applied for certiorari to quash a preliminary determination of dumping by the Deputy Minister of Na­tional Revenue - The Federal Court of Canada, Trial Division, dismissed the application as premature, where a prelimi­nary determination of dumping raised no lis between the parties - Further, certiorari was inappropriate, where the governing statute was replete with review procedures, including an appeal to the court - See paragraphs 14 to 15.

Customs - Topic 9601

Dumping and subsidies - Preliminary determination of dumping - General - [See both Customs - Topic 9613 ].

Customs - Topic 9609

Dumping and subsidies - Preliminary determination of dumping - Judicial review - Certiorari - [See Administrative Law - Topic 5003 ].

Customs - Topic 9613

Dumping and subsidies - Liability for dumping duty - Valuation - Normal value - The Federal Court of Canada, Trial Division, refused to disturb a pre­liminary determination of dumping of American-made carpeting, where the Deputy Minister used s. 19 of the Special Import Measures Act, S.C. 1984, c. 25, to determine normal value when identical goods were sold at a loss in the U.S. and s. 15 when a style was sold at a profit in the U.S. - See para­graphs 1 to 8.

Customs - Topic 9613

Dumping and subsidies - Liability for dumping duty - Valuation - Trade level adjustment - The Federal Court of Canada, Trial Division, refused to disturb the Dep­uty Minister's mode of application of the trade level adjustment on a preliminary determination of dumping of carpeting - See para­graphs 9 to 12.

Cases Noticed:

Chisholm (Ronald A.) Ltd. v. Canada (Deputy Minister of National Revenue for Customs and Excise) (1986), 5 F.T.R. 1, appld. [para. 14].

Shaw Industries Inc. v. Minister of Na­tional Revenue (Customs and Excise) (1992), 51 F.T.R. 304, consd. [para. 13].

Statutes Noticed:

Special Import Measures Act, R.S.C. 1985, c. S-15, sect. 2(1), sect. 15, sect. 16, sect. 19 [para. 5]; sect. 38(1) [para. 1].

Counsel:

James H. Smellie, for the applicants;

Robert Hynes, for the respondent.

Solicitors of Record:

Osler, Hoskin and Harcourt, Ottawa, Ontario, for the applicants;

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

This case was heard on March 12, 1992, at Ottawa, Ontario, before Muldoon, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment on March 17, 1992: