(a) to that particular person;
	(b) to a person authorized to transact business under this Act or the Customs Tariff as that particular person's agent, at the request of the particular person and on receipt of such fee, if any, as is prescribed; and
	(c) with the consent of that particular person, to any other person.
Evidence	(10) Despite any other Act of Parliament or other law, no official may be required, in connection with any legal proceedings, to give or produce evidence relating to any customs information.
Measures to protect customs information	(11) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of a specified person may order any measure that is necessary to ensure that customs information is not used or provided to any person for any purpose not relating to that proceeding, including
	(a) holding a hearing in camera;
	(b) banning the publication of the information;
	(c) concealing the identity of the person to whom the information relates; and
	(d) sealing the records of the proceeding.
Appeal from order to disclose customs information	(12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or by the person against whom the order or direction is made
	(a) to the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
	(b) to the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.
Disposition of appeal	(13) The court to which the appeal is taken may allow the appeal and quash the order or direction appealed from or may dismiss the appeal. The rules of practice and procedure from time to time governing appeals to the courts apply, with any modifications that the circumstances require, in respect of the appeal.
Stay	(14) An appeal stays the operation of the order or direction appealed from until judgment in the appeal is pronounced.
Regulations	(15) The Governor in Council may make regulations prescribing the circumstances in which fees may be charged for providing or providing access to customs information or making or certifying copies of information and the amount of any such fees.
Passenger information	107.1 (1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or provide access to, prescribed information about any person on board a conveyance in advance of the arrival of the conveyance in Canada or within a reasonable time after that arrival.
Disclosure	(2) Any person who is required under subsection (1) to provide, or provide access to, prescribed information shall do so despite any restriction under the Aeronautics Act on the disclosure of such information.
1995, c. 41, s. 29; 1997, c. 36, ss. 182, 183	62. Sections 109.1 and 109.11 of the Act are replaced by the following:
Designated provisions	109.1 (1) Every person who fails to comply with any provision of an Act or a regulation designated by the regulations made under subsection (3) is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Failure to comply	(2) Every person who fails to comply with any term or condition of a licence issued under this Act or the Customs Tariff or any obligation undertaken under section 4.1 is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Designation by regulation	(3) The Governor in Council may make regulations
	(a) designating any provisions of this Act, the Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts; and
	(b) establishing short-form descriptions of the provisions designated under paragraph (a) and providing for the use of those descriptions.
1993, c. 25, s. 80; 1995, c. 41, s. 30	63. Section 109.3 of the Act is replaced by the following:
Assessment	109.3 (1) A penalty to which a person is liable under section 109.1 or 109.2 may be assessed by an officer and, if an assessment is made, an officer shall serve on the person a written notice of that assessment by sending it by registered or certified mail or delivering it to the person.
Limitation on assessment	(2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts.
Penalty in addition to other sanction	(3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations.
Sufficiency of short-form description	(4) The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention.
1993, c. 25, s. 80	64. Section 109.5 of the Act is replaced by the following:
Interest on penalties	109.5 (1) Subject to subsection (2) , a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.
Exception	(2) Interest is not payable if the penalty is paid in full by the person within thirty days after the date of the notice of assessment.
	65. Section 115 of the Act is replaced by the following:
Copies of records	115. (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it , and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.
Detention of records seized	(2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period,
	(a) the person from whom it was seized agrees to its further detention for a specified period;
	(b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or
	(c) judicial proceedings are instituted in which the seized record may be required.
	66. Section 123 of the Act is replaced by the following:
Review of forfeiture	123. The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
	67. (1) Section 124 of the Act is amended by adding the following after subsection (4):
Value of exported goods	(4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to ``value for duty of the goods'' in those provisions are to be read as references to ``value of the goods''.
Value of goods	(4.2) For the purposes of subsection (4.1), the expression ``value of the goods'' means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor.
Value of goods set by Minister	(4.3) If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value.
	(2) Section 124 of the Act is amended by adding the following after subsection (5):
Interest	(6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the amount is paid in full, calculated on the outstanding balance. However, interest is not payable if the amount is paid in full within thirty days after the date of the notice.
1993, c. 25, s. 81	68. Section 127 of the Act is replaced by the following:
Review of ascertained forfeiture or penalty assessment	127. The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
Corrective measures	127.1 (1) The Minister, or any officer designated by the Minister for the purposes of this section, may cancel a seizure made under section 110 or cancel or reduce a penalty assessed under section 109.3, an amount received under sections 117 to 119 or an amount demanded under section 124 within thirty days after the seizure, assessment or demand, if
	(a) the Minister is satisfied that there was no contravention; or
	(b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced.
Interest	(2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned.
1993, c. 25, s. 82	69. Subsection 129(1) of the Act is replaced by the following:
Request for Minister's decision	129. (1) The following persons may, within ninety days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice in writing, or by any other means satisfactory to the Minister , to the officer who seized the goods or conveyance or served the notice or caused it to be served, or to an officer at the customs office closest to the place where the seizure took place or closest to the place from where the notice was served:
	(a) any person from whom goods or a conveyance is seized under this Act;
	(b) any person who owns goods or a conveyance that is seized under this Act;
	(c) any person from whom money or security is received pursuant to section 117, 118 or 119 in respect of goods or a conveyance seized under this Act; or
	(d) any person on whom a notice is served under section 109.3 or 124.
	70. The Act is amended by adding the following after section 129:
Extension of time by Minister	129.1 (1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application.
Reasons	(2) An application must set out the reasons why the request was not made on time.
Burden of proof of application	(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Notice of decision	(4) The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.
Conditions for granting application	(5) The application may not be granted unless
	(a) it is made within one year after the expiration of the time provided in section 129; and
	(b) the applicant demonstrates that
	(i) within the time provided in section 129, the applicant was unable to request a decision or to instruct another person to request a decision on the applicant's behalf or the applicant had a bona fide intention to request a decision,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
Extension of time by Federal Court	129.2 (1) A person may apply to the Federal Court to have their application under section 129.1 granted if
	(a) the Minister dismisses that application; or
	(b) ninety days have expired after the application was made and the Minister has not notified the person of a decision made in respect of it.
	If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed.
Application process	(2) The application must be made by filing a copy of the application made under section 129.1, and any notice given in respect of it, with the Minister and the Administrator of the Court.
Powers of the Court	(3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made.
Conditions for granting application	(4) The application may not be granted unless
	(a) the application under subsection 129.1(1) was made within one year after the expiration of the time provided in section 129; and
	(b) the person making the application demonstrates that
	(i) within the time provided in section 129 for making a request for a decision of the Minister, the person was unable to act or to instruct another person to act in the person's name or had a bona fide intention to request a decision,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
	71. Subsection 130(3) of the Act is replaced by the following:
Evidence	(3) Evidence may be given under subsection (2) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits .
1993, c. 25, s. 84	72. (1) Subsection 131(1) of the Act is amended by adding the word ``or'' at the end of paragraph (b) and by replacing paragraphs (c) and (d) with the following:
	(c) in the case of a penalty assessed under section 109.3 against a person for failure to comply with subsection 109.1(1) or (2) or a provision that is designated under subsection 109.1(3) , whether the person so failed to comply.
	(2) Section 131 of the Act is amended by adding the following after subsection (1):
Exception	(1.1) A person on whom a notice is served under section 130 may notify the Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter.
1993, c. 25, s. 85	73. Paragraph 132(1)(b) of the Act is replaced by the following:
	(b) where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.