- Parties: The appellant was Best Buy Canada Ltd. The respondent was the president of the Canada Border Services Agency. 

- Subject Matter: This judicial review application under ss. 28 and 52 of the Federal Courts Act, 1985 sought to set aside a decision of Cheryl Beckett, the Canadian International Trade Tribunal's presiding member. The decision dismissed the appellant’s appeal of a decision by the Canada Border Services Agency's president. The appeal argued that the decision was unreasonable and that the disputed goods were classifiable under tariff item No. 8418.69.90 in the Schedule to the Customs Tariff, 1997. The appeal also argued that the tribunal failed to consider the issues, evidence, and positions in this case and fettered its discretion by treating the jurisprudence as dispositive without considering the distinguishing circumstances, including the evidentiary record, procedural context, and legal arguments in this case. This case is ongoing. 

- Date: The hearing was set on Feb. 25, 2025. 

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

- Amount: No financial award was specified.