- Parties: The appellant was Skechers USA Canada, Inc. The respondent was the Canada Border Services Agency. 

- Subject Matter: This case involved compliance verification by the Canada Border Service Agency (CBSA) under the Customs Act, 1985. The appellant applied for judicial review of four decisions of the CBSA, which denied the appellant’s requests for the CBSA to allow the appellant to make corrections to its declarations of the value of the duty for imported goods on a going-forward basis only, to rescind a final report, to indefinitely extend the time for the appellant to make the corrections, and to waive or cancel penalties and interest pending resolution of the disputed duties. The CBSA moved to strike the appellant’s notice of application. The Federal Court upheld an associate judge’s decision striking the notice of application. 

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court saw no reviewable errors and substantially agreed with the reasons that the prior decisions provided. The appeal court noted that, at the time of its requests, the appellant lacked an immediate right to recourse under the statutory appeal process, which reflected their challenge’s prematurity, not a lack of options under the Customs Act. 

- Date: The hearing was set on Dec. 19, 2024. The court released its decision on Jan. 2, 2025. 

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

- Amount: The appeal court awarded the respondent costs in the all-inclusive amount of $4,000.