Skotidakis Goat Farm appealed a Federal Court decision from December 6, 2021.
The decision involved rejecting a request for an extension to file a judicial review against a detailed adjustment statement issued by the Canada Border Services Agency (CBSA) on April 22, 2021.
This statement was a result of an audit to assess compliance with the Customs Tariff and Customs Act exemption program??.
Extension Request:
The extension request was filed on September 29, 2021, significantly after the statutory deadline.
The delay was five months after receiving the CBSA statement and almost four months beyond the legal deadline set by the Federal Courts Act??.
Federal Court's Findings:
The Federal Court, led by Judge Pamel, found no criteria met for granting an extension.
Identified issues included lack of persistent intent by the farm to pursue its request and lack of substantive basis for the request.
The farm's inaction from June to September 2021 was unexplained, and there was no evidence to support their claims that COVID-19 and a 2020 fire at their premises justified this inaction.
Consequently, the judge did not find it in the interest of justice to grant the extension??.
Appeal Decision:
The appellate court upheld the Federal Court's decision.
It agreed that the judge made no error in exercising his discretionary power.
