Collection search - JOHN STUART SALES LTD. APPEAL TO THE SUPREME COURT OF CANADA FROM THE EXCHEQUER COURT OF CANADA REGARDING A CLAIM BY NATIONAL REVENUE AGAINST THE CO. FOR DUMPING DUTIES IN ADDITION TO DUTIES ALREADY PAID ON IMPORTATION OF SMITH BROS. COUGH DROPS IMPORTED BY THE CO. FROM THE U.S. BECAUSE THE CO. WAS TAKING FROM THE EXPORTER A SECRET COMMISSION OR REBATE FROM THE SELLING PRICE AMOUNTING TO 5% THEREOF. STATUTE: CUSTOMS ACT RSC1927, C42, S2(2), S35, S171, S172, S174, S175, S176, S203(b), S262 CUSTOMS TARIFF RSC1927, C44, S6(1) CUSTOMS ACT RSC1927, C42, S2(2), S35, S171, S172, S174, S175, S176, S203(b), S262 CUSTOMS TARIFF RSC1927, C44, S6(1)