Special Import Measures Act
Marginal note:Duty ceases where order or finding set aside by court
9 (1) Where proceedings are commenced by an application for judicial review under the Federal Court Act, or an application under section 96.1 of this Act, to review and set aside an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as "payable") under this Act on goods imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of the proceedings, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being set aside or being set aside in relation to particular goods, in which case
(a) duty ceases, on the final disposition of the proceedings, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and
(b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).
Marginal note:Definition of "proceedings"
(2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.
- R.S., 1985, c. S-15, s. 9
- 1988, c. 65, s. 27
- 1990, c. 8, s. 69
- Date modified: