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

Full Document:  

Act current to 2019-07-01 and last amended on 2019-06-22. Previous Versions

PART VIEnforcement (continued)

Forfeitures (continued)

Review of Seizure, Ascertained Forfeiture or Penalty Assessment (continued)

Marginal note:Extension of time by Minister

  •  (1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application.

  • Marginal note:Reasons

    (2) An application must set out the reasons why the request was not made on time.

  • Marginal note:Burden of proof of application

    (3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.

  • Marginal note:Notice of decision

    (4) The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.

  • Marginal note:Conditions for granting application

    (5) The application may not be granted unless

    • (a) it is made within one year after the expiration of the time provided in section 129; and

    • (b) the applicant demonstrates that

      • (i) within the time provided in section 129, the applicant was unable to request a decision or to instruct another person to request a decision on the applicant’s behalf or the applicant had a bona fide intention to request a decision,

      • (ii) it would be just and equitable to grant the application, and

      • (iii) the application was made as soon as circumstances permitted.

  • 2001, c. 25, s. 70

Marginal note:Extension of time by Federal Court

  •  (1) A person may apply to the Federal Court to have their application under section 129.1 granted if

    • (a) the Minister dismisses that application; or

    • (b) ninety days have expired after the application was made and the Minister has not notified the person of a decision made in respect of it.

    If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed.

  • Marginal note:Application process

    (2) The application must be made by filing a copy of the application made under section 129.1, and any notice given in respect of it, with the Minister and the Administrator of the Court.

  • Marginal note:Powers of the Court

    (3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made.

  • Marginal note:Conditions for granting application

    (4) The application may not be granted unless

    • (a) the application under subsection 129.1(1) was made within one year after the expiration of the time provided in section 129; and

    • (b) the person making the application demonstrates that

      • (i) within the time provided in section 129 for making a request for a decision of the Minister, the person was unable to act or to instruct another person to act in the person’s name or had a bona fide intention to request a decision,

      • (ii) it would be just and equitable to grant the application, and

      • (iii) the application was made as soon as circumstances permitted.

  • 2001, c. 25, s. 70

Marginal note:Notice of reasons for action

  •  (1) Where a decision of the Minister under section 131 is requested under section 129, the President shall forthwith serve on the person who requested the decision written notice of the reasons for the seizure, or for the notice served under section 109.3 or 124, in respect of which the decision is requested.

  • Marginal note:Evidence

    (2) The person on whom a notice is served under subsection (1) may, within thirty days after the notice is served, furnish such evidence in the matter as he desires to furnish.

  • Marginal note:Evidence

    (3) Evidence may be given under subsection (2) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.

  • R.S., 1985, c. 1 (2nd Supp.), s. 130
  • 1993, c. 25, s. 83
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 71
  • 2005, c. 38, s. 85

Marginal note:Decision of the Minister

  •  (1) After the expiration of the thirty days referred to in subsection 130(2), the Minister shall, as soon as is reasonably possible having regard to the circumstances, consider and weigh the circumstances of the case and decide

    • (a) in the case of goods or a conveyance seized or with respect to which a notice was served under section 124 on the ground that this Act or the regulations were contravened in respect of the goods or the conveyance, whether the Act or the regulations were so contravened;

    • (b) in the case of a conveyance seized or in respect of which a notice was served under section 124 on the ground that it was made use of in respect of goods in respect of which this Act or the regulations were contravened, whether the conveyance was made use of in that way and whether the Act or the regulations were so contravened; or

    • (c) in the case of a penalty assessed under section 109.3 against a person for failure to comply with subsection 109.1(1) or (2) or a provision that is designated under subsection 109.1(3), whether the person so failed to comply.

    • (d) [Repealed, 2001, c. 25, s. 72]

  • Marginal note:Exception

    (1.1) A person on whom a notice is served under section 130 may notify the Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter.

  • Marginal note:Notice of decision

    (2) The Minister shall, forthwith on making a decision under subsection (1), serve on the person who requested the decision a detailed written notice of the decision.

  • Marginal note:Judicial review

    (3) The Minister’s decision under subsection (1) is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 135(1).

  • R.S., 1985, c. 1 (2nd Supp.), s. 131
  • 1993, c. 25, s. 84
  • 2001, c. 25, s. 72

Marginal note:Where there is no contravention

  •  (1) Subject to this or any other Act of Parliament,

    • (a) where the Minister decides, under paragraph 131(1)(a) or (b), that there has been no contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, or, under paragraph 131(1)(b), that the conveyance referred to in that paragraph was not used in the manner described in that paragraph, the Minister shall forthwith authorize the removal from custody of the goods or conveyance or the return of any money or security taken in respect of the goods or conveyance; and

    • (b) where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.

  • Marginal note:Interest on money returned

    (2) Where any money is authorized under subsection (1) to be returned to any person, there shall be paid to that person, in addition to the money returned, interest on the money at the prescribed rate for the period beginning on the day after the day the money was paid and ending on the day the money is returned.

  • (3) [Repealed, 1992, c. 28, s. 26]

  • R.S., 1985, c. 1 (2nd Supp.), s. 132
  • 1992, c. 28, s. 26
  • 1993, c. 25, s. 85
  • 2001, c. 25, s. 73

Marginal note:Where there is contravention

  •  (1) Where the Minister decides, under paragraph 131(1)(a) or (b), that there has been a contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, and, in the case of a conveyance referred to in paragraph 131(1)(b), that it was used in the manner described in that paragraph, the Minister may, subject to such terms and conditions as the Minister may determine,

    • (a) return the goods or conveyance on receipt of an amount of money of a value equal to an amount determined under subsection (2) or (3), as the case may be;

    • (b) remit any portion of any money or security taken; and

    • (c) where the Minister considers that insufficient money or security was taken or where no money or security was received, demand such amount of money as he considers sufficient, not exceeding an amount determined under subsection (4) or (5), as the case may be.

  • Marginal note:Powers of Minister

    (1.1) If the Minister decides under paragraph 131(1)(c) that the person failed to comply, the Minister may, subject to any terms and conditions that the Minister may determine,

    • (a) remit any portion of the penalty assessed under section 109.3; or

    • (b) demand that an additional amount be paid.

    If an additional amount is demanded, the total of the amount assessed and the additional amount may not exceed the maximum penalty that could be assessed under section 109.3.

  • Marginal note:Return of goods under paragraph (1)(a)

    (2) Goods may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to

    • (a) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

      • (i) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

      • (ii) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case; or

    • (b) such lesser amount as the Minister may direct.

  • Marginal note:Return of a conveyance under paragraph (1)(a)

    (3) A conveyance may be returned under paragraph (1)(a) on receipt of an amount of money of a value equal to

    • (a) the value of the conveyance at the time of seizure, as determined by the Minister; or

    • (b) such lesser amount as the Minister may direct.

  • Marginal note:Amount demanded in respect of goods under paragraph (1)(c)

    (4) The amount of money that the Minister may demand under paragraph (1)(c) in respect of goods shall not exceed an amount equal to the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,

    • (a) at the time of seizure or of service of the notice under section 124, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies; or

    • (b) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case.

  • Marginal note:Amount demanded in respect of conveyance under paragraph (1)(c)

    (5) The amount of money that the Minister may demand under paragraph (1)(c) in respect of a conveyance shall not exceed an amount equal to the value of the conveyance at the time of seizure or of service of the notice under section 124, as determined by the Minister.

  • Marginal note:Value substituted for value for duty

    (6) For the purpose of calculating the amount of money referred to in subsection (2) or (4), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure or of service of the notice under section 124, as determined by the Minister, may be substituted for the value for duty thereof.

  • Marginal note:Interest

    (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served.

  • (8) [Repealed, 1992, c. 28, s. 27]

  • R.S., 1985, c. 1 (2nd Supp.), s. 133
  • 1992, c. 28, s. 27
  • 1993, c. 25, s. 86
  • 1995, c. 41, s. 35
  • 1997, c. 36, s. 189
  • 2001, c. 25, s. 74
 
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