Deputy M.N.R., Customs and Excise v. Philips Electronics Ltd.
A-1166-92
Mahoney J.A.
20/1/93
4 pp.
Appeal from trial judgment holding Trial Division lacked jurisdiction to entertain application for leave to appeal decision of Canadian International Trade Tribunal (CITT) -- Appeal dismissed -- Customs Act, s. 68 giving right of appeal with leave on question of law to any party to s. 67 appeal to Federal Court within ninety days after date decision made under s. 67 -- Federal Court Act, s. 18.5 providing where express provision in Act of Parliament for appeal to Court from decision of federal board, commission or other tribunal, decision not subject to review to extent may be appealed -- S. 24 giving Trial Division exclusive jurisdiction to hear and determine all appeals that under Act of Parliament may be taken to Court "except as otherwise provided" -- S. 28 giving Court of Appeal jurisdiction to hear and determine applications for judicial review made in respect of CITT -- Court of Appeal jurisdiction in any matter precluding Trial Division jurisdiction -- As decision in issue subject of appeal expressly provided for in Customs Act, s. 68 not subject of judicial review in either Division of Court under Federal Court Act, s. 18.5 -- Since not "otherwise provided" by any Act of Parliament, appeal within exclusive jurisdiction of Trial Division under s. 24 -- As ninety-day period within which appeal under s. 68 to be commenced not subject to enlargement, even on consent, leave to appeal application now moot -- S. 52(b)(i) not giving Court power to order nunc pro tunc notice of appeal to be filed within prescribed ninety days -- Trial Division having exclusive jurisdiction to deal with appeals under Customs Act, s. 68 -- Court of Appeal having original jurisdiction to deal with CITT decisions on applications for judicial review, such review being precluded when and to extent right to appeal -- Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 68 -- Federal Court Act, R.S.C., 1985, c. F-7, ss. 18 (as am. by S.C. 1990, c. 8, s. 4), 18.5 (as am. idem, s. 5), 24 (as am. idem, s. 6), 28 (as am. idem, s. 8), 30 (as am. idem), 52(b)(i).