Customs and Excise

Customs Act

Action in tort for $27 million because product classified by Customs official in July 2003 under wrong tariff item pursuant to Customs Tariff, S.C. 1997, c. 36—Action time-barred, not taken within three months after cause of action arising as required by Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 106—Act, s.106 applying to Crown servants’ potential liability for negligently applying wrong tariff item—Open to Crown to invoke Act, s. 106(1) in defence—Irrespective of when time beginning to run, statement of claim more than two years out of time when filed—Crown’s motion for summary judgment granted—Action dismissed.

Ingredia SA v. Canada (T-128-06, 2009 FC 389, Harrington J., judgment dated April 24, 2009, 21 pp.)