Wong v. M.N.R.
T-768-95
Reed J.
21/9/95
3 pp.
Application for declaration interest in white Safari van not affected by seizure-Applicant also seeking return of $4,800 paid for vehicle's release-Respondent conceding applicant innocent of complicity or collusion in offence with respect to which van seized-Applicant taking all reasonable care to satisfy himself vehicle not to be used in contravention of Excise Act-Respondent arguing Act, s. 164 not applicable as vehicle released when application for declaration filed-S. 164 not limiting applications thereunder to those filed while vehicle under seizure-Application must be filed within 30 days of seizure-Application granted-S. 164 not allowing return of money paid for vehicle's release-Federal Court Act, s. 17(2), other provisions of Excise Tax helpful-Excise Act, R.S.C., 1985, c. E-14, s. 164-Federal Court Act, R.S.C., 1985, c. F-7, s. 17(2).