Background:

• Skotidakis Goat Farm appealed a Federal Court decision from December 6, 2021.
• The decision involved rejecting a request for an extension to file a judicial review against a detailed adjustment statement issued by the Canada Border Services Agency (CBSA) on April 22, 2021.
• This statement was a result of an audit to assess compliance with the Customs Tariff and Customs Act exemption program??.

Extension Request:

• The extension request was filed on September 29, 2021, significantly after the statutory deadline.
• The delay was five months after receiving the CBSA statement and almost four months beyond the legal deadline set by the Federal Courts Act??.

Federal Court's Findings:

• The Federal Court, led by Judge Pamel, found no criteria met for granting an extension.
• Identified issues included lack of persistent intent by the farm to pursue its request and lack of substantive basis for the request.
• The farm's inaction from June to September 2021 was unexplained, and there was no evidence to support their claims that COVID-19 and a 2020 fire at their premises justified this inaction.
• Consequently, the judge did not find it in the interest of justice to grant the extension??.

Appeal Decision:

• The appellate court upheld the Federal Court's decision.
• It agreed that the judge made no error in exercising his discretionary power.
• The appeal was dismissed with costs??.