PATRICK H. ROCHE
Decisions
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal No. AP-91-019
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Ottawa, Wednesday, November 18, 1992
Appeal No. AP-91-019
IN THE MATTER OF an appeal heard on November 2, 1992, under section 67 of the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), as amended;
AND IN THE MATTER OF a re-determination of the Deputy Minister of National Revenue for Customs and Excise dated February 28, 1991, under subsection 63(3) of the Customs Act.
BETWEEN
PATRICK H. ROCHE Appellant
AND
THE DEPUTY MINISTER OF NATIONAL REVENUE
FOR CUSTOMS AND EXCISE Respondent
On August 31, 1992, the parties filed an Agreed Statement of Facts in which the respondent, on the basis of the Tribunal's decision in Mark Kemper v. The Deputy Minister of National Revenue for Customs and Excise, Appeal No. AP-91-113, January 31, 1992, no longer contested the appellant's submission that the Nova XR 5000 electronic stun gun that it imported on July 22, 1988, is not a prohibited weapon under subsection 84(1) of the Criminal Code (R.S.C. 1985, c. C-46) and Prohibited Weapons Order, No. 3 (SOR/78-278), the importation of which is prohibited in Canada under section 114 of the Customs Tariff (R.S.C. 1985, c. 41 (3rd Supp.)).
Having examined the facts of this case and the submissions made by the parties, the Tribunal hereby allows the appeal.
Kathleen E. Macmillan ______ Kathleen E. Macmillan Member
Desmond Hallissey ______ Desmond Hallissey Member
Michel P. Granger ______ Michel P. Granger Secretary
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Initial publication: June 23, 1997