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Il aurait pu en effet contester la pertinence de calculer les valeurs normales aux termes de l'article 19, plutôt qu'aux termes de l'article 15 de la Loi sur les mesures spéciales d'importation, mais il ne l'a pas fait.
HELD: The appeal is dismissed. The Department of National Revenue deemed that there had not been sufficient sales of like goods in Korea to enable it to compare prices and to determine the normal value under section 15 of the Special Import Measures Act. As permitted under the Special Import Measures Act, the normal value of the new styles was determined under paragraph 19(b) of that Act and its regulations. The appellant did not demonstrate in what way it had been aggrieved by the respondent. It could have argued the relevancy of calculating the normal values under section 19 rather than under the terms of section 15 of the Special Import Measures Act, but it did not do so. The Tribunal is of the opinion that a person who deems himself to be aggrieved by a re-determination under section 59 of the Special Import Measures Act has the burden to demonstrate how the re-determination is invalid or incorrect.