Customs and Excise Appeals

Decision Information

Decision Content

Appeal AP-2022-030

Korhani of Canada Inc.

v.

President of the Canada Border Services Agency

 

Decision and reasons issued
Friday, November 21, 2025

Corrigendum issued
Thursday, November 27, 2025

 


IN THE MATTER OF an appeal heard on July 18, 2023, pursuant to section 67 of the Customs Act;

AND IN THE MATTER OF four decisions of the President of the Canada Border Services Agency made pursuant to subsection 60(4) of the Customs Act, dated November 16, 2022, with respect to requests for re-determination.

BETWEEN

KORHANI OF CANADA INC.

Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY

 

Respondent

CORRIGENDUM

The decision should read as follows:

The appeal is dismissed. The Canadian International Trade Tribunal finds that evidence of the actual transportation costs for the imported goods in the amounts paid for freight is required by the Customs Act. The appellant provided insufficient evidence to support the deduction of transportation costs in determining the value for duty of the imported goods.

By order of the Tribunal,

Cheryl Beckett

Cheryl Beckett
Presiding Member

DECISION

The appeal is dismissed.

Cheryl Beckett

Cheryl Beckett
Presiding Member

The statement of reasons will be published on the Tribunal’s website at a later date.

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