Kourtessis v. M.N.R., 93 DTC 5137, [1993] 2 SCR 53, [1993] 1 CTC 301 -- summary under Subsection 231.3(1)

No appeal could be mounted against an order made under s. 231.3(1) by resort to provincial procedures for appeals. However, the appellants could pursue an action for a declaration in the provincial court. Here, a declaration was made that s. 231.3 and the search warrant issued thereunder was of no force or effect and that the Revenue Canada officials should be ordered to return the goods and copies that had been seized by them.