CUSTOMS AND EXCISE

                                                                                      Customs Tariff

Judicial review of decision by Canada Border Services Agency officer denying applicants’ drawback applications because not supported by notices of waiver of drawback entitlement by original importers—No provision in Goods Imported and Exported Refund and Drawback Regulations authorizing grant of drawback to buyer unable to obtain notice of waiver—Application dismissed—Goods Imported and Exported Refund and Drawback Regulations, SOR/96‑42.

9058‑3956 Québec Inc. v. Canada (Public Safety and Emergency Preparedness Canada) (T‑430‑05, 2006 FC 4, Rouleau D.J., judgment dated 4/1/06, 25 pp.)