Time Data Recorder International Ltd. v. M.N.R.
A-518-93
Pratte J.A.
21/4/97
10 pp.
Appeal from Trial Division decision ((1993), 66 F.T.R. 253) dismissing appeal under Customs Act, s. 135 from decision of Minister of National Revenue-Appellant manufacturing, importing, selling time recording equipment, materials-Truck driver carrying material destined to appellant stopped at Ontario border-Customs officer noticing discrepancy between contents of truck, goods described in customs documents-Most of goods contained in truck not mentioned in documents-Discrepancy due to oversight of truck driver-Documents reaching customs more than two hours later, too late to avoid seizure-Criminal charge under Customs Act, s. 160 alleging appellant had unlawfully failed to report imported goods to nearest customs office designated for that purpose-Charge dismissed by Provincial Court of Ontario-Trial Judge dismissing appellant's argument based on res judicata as criminal, civil consequences of contravening Customs Act two separate matters-Results of one having no bearing on other-Seizures, forfeitures under Customs Act not criminal but civil proceedings, penalties-Judgments of criminal courts not "res judicata" in subsequent civil trials-Questions raised in criminal, civil proceedings different herein-Decision of criminal court acquitting appellant could not affect Minister's finding-Appellant's argument based on strict or absolute liability academic-Alleged procedural irregularities not relating to Minister's decision under s. 131, concerning determination made under s. 133-Appeal dismissed-Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, ss. 131, 133, 135, 160.