The appellant, a poultry products importer, appealed against a tariff classification decision by the Canadian International Trade Tribunal (the Tribunal). The Tribunal had upheld a decision that classified a shipment of chicken thigh tops as "young chicken" (tariff number 0207.14.93) instead of "spent fowl" (tariff number 0207.14.10), leading to a higher tariff treatment.
Legal Issue: The appeal was limited to questions of law as dictated by the Canadian Customs Law.
Arguments by Appellant:
Claimed the Tribunal made factual errors and incorrectly placed the burden of proof beyond the balance of probabilities.
Alleged error in how the respondent's witness testimony was weighed against the evidence.
Court’s Analysis:
The appellant’s concerns were found to primarily relate to dissatisfaction with how the Tribunal weighed evidence, which pertained to factual rather than legal matters.
Decision:
The Federal Court of Appeal found no legal error in the Tribunal's decision.
The appeal was dismissed with costs fixed at $3,000.
