The applicant imported oil country tubular goods and was assessed anti-dumping duties by the CBSA under the Special Import Measures Act (SIMA).
To appeal the assessment, SIMA required the applicant to first pay the outstanding duties.
The applicant challenged the constitutionality of these appeal payment provisions, arguing they violated section 96 of the Constitution Act, 1867 by barring access to courts due to undue hardship, section 12 of the Charter by imposing cruel and unusual treatment, and section 1(a) of the Canadian Bill of Rights.
The Federal Court dismissed the application, finding the provisions did not violate section 96 as the applicant failed to prove undue hardship, did not constitute cruel and unusual treatment under the Charter, and did not infringe the Bill of Rights, as the provisions were valid federal legislation.