Special Import Measures Act

Marginal note:Duty ceases if final determination set aside by court

• 9.2 (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods imported into Canada, and proceedings are commenced in the Federal Court of Appeal by an application under section 96.1 to review and set aside the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of the proceedings, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the final determination being set aside or being set aside in relation to particular goods, or the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

  • (a) duty ceases, on the final determination being so set aside or the investigation being so terminated, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

  • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

• Marginal note:Definition of proceedings

  (2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.