- Parties: The appellant was the Attorney General of Canada. The respondent was Pier 1 Imports (U.S.), Inc.

- Subject Matter: The Canada Border Services Agency’s president decided that the deductive value method (DVM) should apply to calculate the value for duty (VFD) of the respondent’s imported goods. The Canadian International Trade Tribunal reversed this decision and issued an order concluding that the VFD of the imported goods should be calculated using a flexible application of the computed value method (FCVM). Challenging the tribunal’s order, the appellant filed an appeal under s. 68(1) of the Customs Act, 1985 and a judicial review application under s. 28(1)(e) of the Federal Courts Act, 1985.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. First, the appeal court decided that the tribunal did not err in its application of the FCVM under s. 52(2) of the Act when determining the VFD of the respondent’s imported goods. Second, the appeal court held that the tribunal did not breach the appellant’s right to procedural fairness by refusing to admit additional expert evidence.

- Date: The hearing was set on Sept. 13, 2023. The court released its decision on Oct. 13, 2023.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.