Can a customs official waive compliance with a statutory obligation?

British Columbia, Canada


The following excerpt is from Hirschler v. Dominion of Canada General Insurance Company, 1984 CanLII 723 (BC SC):

Even if he wanted to, a customs official had no authority to waive compliance with a statutory obligation: see Marun v. R., [1965] 1 Ex. C.R. 280, [1964] C.T.C. 444, 64 D.T.C. 5238.

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