Shaw Industries Inc. v. Minister of National Revenue (Customs and Excise), (1992) 51 F.T.R. 304 (TD)

• Judge: MacKay, J.
• Court: Federal Court (Canada)
• Case Date: December 17, 1991
• Jurisdiction: Canada (Federal)
• Citations: (1992), 51 F.T.R. 304 (TD)

Shaw Ind. Inc. v. MNR (1992), 51 F.T.R. 304 (TD)

MLB headnote and full text

Shaw Industries Inc. (applicant) v. Deputy Minister of National Revenue for Customs and Excise (defendant)

(T-3043-91)

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

Federal Court of Canada

Trial Division

MacKay, J.

January 10, 1992.

Summary:

The Deputy Minister of National Revenue investigated a complaint of dumping of goods into Canada by a foreign exporter. Prior to the preliminary determination by the Deputy Minister, the exporter applied for mandamus and prohibition requiring the Deputy Minister to act in accordance with statutory duties and the common law principles of fairness.

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

Customs - Topic 9601

Dumping and subsidies - Preliminary determination of dumping - General - The Deputy Minister of National Revenue for Customs and Excise investigated a complaint of dumping by a foreign exporter - In supplying material for the investigation, the exporter's interpretation of departmental guidelines differed from the department's interpretation - Prior to the preliminary determination, the exporter alleged that the Deputy Minister would breach the duty of fairness by failing to consider all relevant information in making the preliminary determination - The Federal Court of Canada, Trial Division, declined to intervene in the process absent evidence that relevant factors would be disregarded and irrelevant factors would be considered.

Cases Noticed:

Electrohome Ltd. v. Minister of National Revenue, [1986] 2 F.C. 344; [1987] 11 C.E.R. 31; 1 F.T.R. 212, refd to. [para. 16].

Chisholm (Ronald A.) Ltd. v. Minister of National Revenue (Customs and Excise) et al., [1986] 11 C.E.R. 309; 5 F.T.R. 1, refd to. [para. 16].

Nicholson v. Haldimand-Norfolk Regional Board of Commissioners of Police, [1979] 1 S.C.R. 311; 23 N.R. 410; 88 D.L.R.(3d) 671, refd to. [para. 16].

Maple Lodge Farms Ltd. v. Canada, Government of, and Minister of Economic Development, [1982] 2 S.C.R. 2; 44 N.R. 354; 137 D.L.R.(3d) 558, refd to. [para. 17].

Statutes Noticed:

Federal Court Act, R.S.C. 1985, c. F-7, sect. 18 [para. 1]; sect. 28 [para. 4].

Special Import Measures Act, R.S.C. 1985, c. S-15, sect. 2(1) [para. 6]; sect. 8 [para. 4]; sect. 15, sect. 16, sect. 17, sect. 18, sect. 19, sect. 20, sect. 21, sect. 22, sect. 23, sect. 29, sect. 30 [para. 7]; sect. 31, sect. 34, sect. 35, sect. 36, sect. 38(1), sect. 39(1) [para. 3]; sect. 41, sect. 42, sect. 43, sect. 96.1 [para. 4].

Special Import Measures Act Regulations, SOR/84-927, sect. 11(b) [para. 7].

Authors and Works Noticed:

Assessment Programs Manual, Revenue Canada [para. 7].

Counsel:

James H. Smellie, Greg Somers, for the applicant;

Robert Hynes, for the respondent.

Solicitors of Record:

Osler, Hoskin & Harcourt, Ottawa, Ontario, for the applicant;

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

This application was heard on December 17, 1991, at Ottawa, Ontario, before MacKay, J., of the Federal Court of Canada, Trial Division, who delivered the following judgment on January 10, 1992.