Toshiba International Corp. v. Deputy M.N.R., Customs and Excise
T-2518-92
Denault J.
28/6/94
14 pp.
Application for judicial review of re-determinations by respondent under Special Import Measures Act, s. 59 -- Applicant Toshiba International Corporation (TIC) seeking order quashing re-determinations and compelling respondent to return duty collected or retained in relation to re-determinations -- From March to June 1989, dumping duty paid by TIC/Vancouver, as importer of record, following determination under Act, s. 56 -- Duty subsequently refunded by Revenue Canada -- From June 21 to December 14, 1990, over 50 re-determinations issued by Revenue Canada under Act, s. 57 seeking dumping duties from end-users as real importers of integral induction motors -- Martin J. quashing s. 57 re-determinations and consequent dumping duty assessments as beyond jurisdiction of designated officer -- Other s. 57 re-determinations issued by Revenue Canada against TIC/Vancouver following Martin J.'s decision-TIC submitting timely requests for re-determinations of each of s. 57 re-determinations under Act, s. 58(2) -- Revenue Canada, Toshiba in continuous contact -- Information provided by each party on timely basis -- Notice of appeal of s. 59 re-determinations filed by TIC with Canadian International Trade Tribunal under Act, s. 61-Proceedings adjourned until present matter determined -- Whether respondent's failure to divulge ministerial specification of September 4, 1991 breach of duty of procedural fairness-Ministerial specification required because of absence of "selling price" -- Content of ministerial specification regarding methodology employed by Department to determine normal value and export price communicated to applicant prior to re-determinations -- Applicant fully aware of specification's contents -- Breach of procedural fairness resulting from respondent's failure to disclose ministerial specification when issued on September 4, 1991 -- Audi alteram partem rule including right to know case to be met-Respondent not disclosing fact of ministerial specification, legal basis for choice of methodology -- Bound to do so in order to provide applicant with opportunity to address issues raised therein or to challenge legality -- Failure to disclose ministerial specification prejudicing applicant's ability to make meaningful, informed choice of appeal routes -- Application allowed -- Special Import Measures Act, R.S.C., 1985, c. S-15, ss. 56 (as am. by S.C. 1988, c. 65, s. 37), 57 (as am. idem, s. 38), 58 (as am. idem, s. 39), 59 (as am. idem, s. 40).