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CBSA decision denying same condition ruling for imported containers filled in Canada upheld.
The applicant sought judicial review of a decision by a CBSA officer denying a "same condition" process ruling for imported plastic containers.
The containers were imported, filled with Canadian-made body care products, and exported.
The applicant claimed drawback of customs duties, asserting the containers remained in the "same condition." The officer ruled the processes were not allowable, creating a new product and materially altering the characteristics of the goods.
Applying the Vavilov reasonableness standard, the Federal Court held that while the decision letter alone was deficient, subsequent email communications between the officer and the applicant's representatives properly justified the decision.
The Court found the determination that filling the empty containers created a new product and materially altered their characteristics was intelligible, transparent, and consistent with previous rulings.
The application was dismissed with costs.
