Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2014-07-22 and last amended on 2014-06-19. Previous Versions

Marginal note:Appeal
  •  (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.

  • Definition of “court of appeal”

    (2) In this section, “court of appeal” means, in the province in which an order under this section is made, the court of appeal for that province as defined in section 2 of the Criminal Code.

  • R.S., 1985, c. 1 (2nd Supp.), s. 140;
  • 2001, c. 25, s. 76.
Marginal note:Goods or conveyance given to applicant
  •  (1) The President, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section 139.1 or 140 to be unaffected by the seizure or detention, shall direct that

    • (a) in the case of goods or a conveyance the forfeiture of which has become final, the goods or conveyance, as the case may be, be given to the applicant; and

    • (b) in the case of a conveyance detained under subsection 97.25(2), the conveyance be given to the applicant.

  • Marginal note:Amount paid if goods or conveyance sold

    (1.1) If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant.

  • Marginal note:Limit on amount paid

    (2) The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1).

  • R.S., 1985, c. 1 (2nd Supp.), s. 141;
  • 1999, c. 17, s. 127;
  • 2001, c. 25, s. 77;
  • 2005, c. 38, s. 85.

Disposal of Things Abandoned or Forfeit

Marginal note:Disposal of things abandoned or forfeit
  •  (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

    • (a) where the Minister deems it appropriate, be exported;

    • (b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and

    • (c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.

  • Marginal note:Duties removed

    (2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.

  • R.S., 1985, c. 1 (2nd Supp.), s. 142;
  • 1996, c. 16, s. 60;
  • 2002, c. 22, s. 340;
  • 2007, c. 18, s. 139;
  • 2010, c. 12, s. 52.