- Parties: The applicant 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 judicial review application. The appeal court held that the tribunal’s appraisal of the VFD of the imported goods was reasonable. The appeal court found no error on the tribunal’s part that would justify intervention on judicial review. The appellant’s arguments did not amount to the kind of errors that might lead to a judicial review, the appeal court said. In the circumstances of this case, the appeal was adequate to address the appellant’s concerns, the appeal court added.

- 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.