Special Import Measures Act

Marginal note:Ruling binding

94 A ruling given by the Tribunal on the question of who is the importer in Canada of any goods imported or to be imported into Canada is binding on the Commissioner, and on every person employed by the Canada Customs and Revenue Agency in the administration or enforcement of this Act, with respect to the particular goods in relation to which the ruling is given, unless the Tribunal is fraudulently misled or, in the case only of goods to be imported into Canada, material facts that are not available to the Commissioner at the time the Tribunal gives its ruling come to the Commissioner’s attention after it is given.