29. Where a party to a proceeding has not met any requirement of these Rules or complied with any order or direction issued by the Tribunal, the Tribunal may

• (a) stay the proceeding until it is satisfied that the requirement has been met or the order or direction has been complied with;

• (b) decide the matter in issue on the basis of the information on the record; or

• (c) make any order that it considers just and equitable in the circumstances, including a dismissal order.

30. This Part applies to proceedings in respect of

• (a) an appeal from an assessment, reassessment, rejection, decision or determination of the Minister of National Revenue or from a decision or re-determination of the Commissioner, as the case may be, pursuant to

  • (i) section 67 of the Customs Act,

  • (ii) section 61 of the Special Import Measures Act,

  • (iii) sections 81.19, 81.21, 81.22, 81.23 or 81.33 of the Excise Tax Act,

  • (iv) section 18 of the Softwood Lumber Products Export Charge Act, and

  • (v) sections 13 or 63 of the Energy Administration Act; and

• (b) with such modifications as the circumstances require, a re-hearing under subsection 68(2) of the Customs Act or paragraph 62(2)(b) of the Special Import Measures Act and a reference under section 70 of the Customs Act as if they were an appeal.

• 31. (1) An appeal to the Tribunal shall be commenced by filing a notice of appeal

  • (a) with the Commissioner and the Secretary, in the case of an appeal under the Customs Act or the Special Import Measures Act; or

  • (b) with the Secretary, in the case of an appeal under the Excise Tax Act, the Softwood Lumber Products Export Charge Act or the Energy Administration Act.

• (2) The notice of appeal shall be accompanied by a copy of the assessment, reassessment, rejection, decision, determination or re-determination, as the case may be, from which the appeal is launched.

• (3) If the notice of appeal is filed by mail, the date of filing is the earliest postal date appearing on the envelope containing the document, and, in the absence of a proof of mailing, the date of filing is the date on which the document is received by the Tribunal, as evidenced by the date stamped on the document by the Secretary.