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Federal Court Upholds CBSA Decision Against Skechers in Duty Declaration Dispute

  • Skechers appealed a Federal Court decision that upheld a previous ruling to strike its application for judicial review of four CBSA decisions
  • The CBSA had issued an interim report requiring Skechers to amend its duty declarations to include commissions for the past four years, which Skechers disputed
  • Skechers’ requests for rescission of the CBSA’s final report, an extension for making corrections, and a waiver of penalties were all denied
  • The Associate Judge and the Federal Court found that the CBSA’s refusals were not subject to judicial review and that Skechers should follow the statutory appeal process in the Customs Act
  • The courts determined that the CBSA’s decisions were not discretionary and Skechers had no statutory right to the requested reliefs
  • Skechers’ claim for a waiver of penalties and interest was based on a discretionary provision, though it was not initially indicated in their request

Source: canlii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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