Caron v. M.N.R.
T-3000-94
Pinard J.
20/2/96
6 pp.
Application for judicial review of respondent's decision rejecting applicant's written "Notice of Appeal"-Notice of Ascertained Forfeiture issued to applicant under Customs Act, s. 124 asking to pay $22,916.85 in respect of offence alleged to have occurred on or about November 23, 1993-Notice dated September 16, 1994, sent by registered mail to applicant at latest known address on September 19, 1994-Applicant objecting to Notice, requesting decision of Minister under Act, s. 131-Request included in letter dated October 19, 1994-Applicant informed by respondent Berry letter dated October 19, 1994 not considered request for decision of Minister as not submitted within statutory time limit provided for in Act, s. 129-Main issue effective date of service of Notice on applicant-Ordinary meaning of words used in s. 124(5) indicating service of notice sufficient once notice sent by registered mail as prescribed-No uncertainty as to meaning of English version of s. 124(5): service of notice made on date of mailing of notice-No apparent contradiction between two language versions of s. 124(5)-No deeming provision with respect to service of request made under s. 129-30-day deadline in s. 129(1)(d) strict deadline-Application dismissed-Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, ss. 124(5), 129, 131.