This appeal was filed by Philips Electronics Ltd. (Philips) pursuant to subsection 67(1) of the Customs Act[1] from decisions made by the President of the Canada Border Services Agency (CBSA) dated January 26 and March 24, 2016, pursuant to subsection 60(4). Our experts weigh in on the merits of the decision, the arguments presented by both parties and what this means for the rest of industry.