Special Import Measures Act

Marginal note:Return of duty where order or finding set aside or rescinded

• 12 (1) Where, pursuant to an application for judicial review under the Federal Court Act or section 96.1 of this Act or a review under Part I.1 or II of this Act, an order or finding described in any of sections 3 to 6 is set aside or rescinded or is set aside or rescinded in relation to particular goods, and where all proceedings under this Act respecting the dumping or subsidizing of all or any of the goods to which the order or finding applies or all or any of those particular goods, as the case may be, are subsequently terminated as described in section 47, any duty paid under this Act pursuant to the order or finding by or on behalf of an importer on imported goods that are of the same description as goods with respect to which such proceedings are so terminated shall be returned to the importer forthwith after the proceedings are so terminated.

• Marginal note:Return of part of duty where order or finding set aside or rescinded

  (1.1) Where, pursuant to an application under the Federal Court Act or section 96.1 of this Act or a review under Part I.1 or II of this Act, an order or finding described in any of sections 3 to 6 is set aside or rescinded or is set aside or rescinded in relation to particular goods and another such order or finding is made with respect to all or any of the goods to which the order or finding applies or all or any of those particular goods, as the case may be, any duty paid under this Act pursuant to the first-mentioned order or finding by or on behalf of an importer shall, except to the extent of any duty payable by the importer as a consequence of the other order or finding, be returned to the importer forthwith after the other order or finding is made.

• Marginal note:Return of duty

  (2) If the Commissioner is satisfied that, because of a clerical or arithmetical error, an amount has been paid as duty in respect of goods that was not properly payable, the Commissioner shall return that amount to the importer or owner of the goods by or on whose behalf it was paid.

• Marginal note:Idem

  (3) Where, in relation to the importation of any goods and as a consequence of the operation of any provision of this Act, duty is paid or security posted by or on behalf of a person who, at the time the duty is paid or security posted, is considered by the Commissioner to be the importer in Canada of the goods and it is subsequently ruled by the Tribunal that the person was not the importer in Canada of the goods, the duty so paid or security so posted shall be returned to the person forthwith after the Tribunal’s ruling is made.