- Parties: The applicant was Mazda Canada Inc. The respondents were the Minister of Public Safety and Emergency Preparedness and the president of the Canada Border Services Agency (CBSA). 

- Subject Matter: Before the CBSA, the applicant sought to claim refunds of duties on defective imported vehicle parts under s. 76(1) of the Customs Act, 1985. The applicant filed a blanket application covering 10 applications for refunds of duties submitted to the CBSA between May 17, 2018 and Mar. 4, 2019. The CBSA denied the claimed refunds. The applicant argued that the CBSA’s decision was unreasonable since it had provided the prescribed information regarding disposal of the defective parts at issue though not in the prescribed form. The applicant also alleged that the CBSA breached its legitimate expectations and thus breached the principles of procedural fairness. 

- Ruling: The court ruled in the respondents’ favour and dismissed the judicial review application. The applicant failed to demonstrate any basis for the court’s intervention or any denial of procedural fairness by the CBSA, the court said. The applicant had adequate notice of the case that it had to meet and had a full and fair opportunity to respond, the court added. 

- Date: The hearing was set on Aug. 30, 2023. The court released its decision on Sept. 13, 2023. 

- Venue: This was a federal case before the Federal Court. 

- Amount: The court awarded the respondent their costs of the application in the amount of $4,500, as the parties agreed.