Law360 Canada (December 11, 2023, 9:02 AM EST) -- Application by Applicant for judicial review of senior officer for trade compliance (Officer)’s refusal of Applicant’s duty drawback claims under Duty Drawback Program (DDP) for failure to provide books and records requested by Canada Border Service Agency (CBSA). The Applicant made two sets of duty drawback claims under the DDP. The CBSA agreed to refund only a portion of the Applicant’s first set of drawback claims for failure to meet the DDP requirements. Subsequently, the Officer refused the second set of drawback claims as CBSA sought more information and access to its books and records. Following a series of multiple exchanges between the parties and CBSA’s decision on some of the Applicant’s drawback claims, the Applicant resubmitted its unpaid drawback claims with the requested documents. However, the CBSA claimed that the Applicant did not provide any new documents as the documents included in the resubmission were the same as those previously sent nor were the books and records submitted. The Applicant submitted that the CBSA already had sufficient documents and information to assess and accept the claims. Subsequently, the Officer rejected the Applicant’s resubmitted drawback claims solely on the grounds of failure to provide the requested books and records. The determinative issue was whether the Officer provided reasons that were responsive to the central issues raised by the Applicant in its submissions....