Regretfully, I have to apologize, but specific details of any individual transactions or of any individual importer are considered customs information, and the CBSA is prohibited from disclosing that.
In general, any time there is a refund request or any other assessment of duties, we use a risk-based approach in our compliance efforts to identify specific transactions, specific importers, who are identified for further verification pursuant to the Customs Act.
Additional information as part of that verification effort can always be requested, and based on that additional information from the importer or from other sources, a redetermination of the duties owing can be made.