The appellant appealed summary conviction findings of guilt for making false or deceptive statements and wilfully evading compliance with reporting provisions under the Customs Act in connection with the importation of a motor vehicle.
The trial judge found that the appellant deliberately structured the shipment of a prohibited kit car into two separate shipments and falsely described the goods as automotive parts in order to circumvent importation rules.
On appeal, the appellant argued errors in the interpretation of the Customs Act and related regulations, improper rejection of tariff classification arguments, and alleged violations of Charter rights.
The appeal court held that the case was not about tariff classification but about knowingly making false declarations to customs officials.
Finding no legal error, misapprehension of evidence, or Charter breach, the court upheld the convictions.