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First of all, guy was busted earlier for smuggling steroids. So this is not a simple one off scenario.
Second, the guy was law enforcement and was abusing his powers by showing his badge to customs so they would not inspect his vehicle during his smuggle runs. This is probably why they would be coming down hard on him.
As for why would he smuggle the product, sounds like it's cheaper on the United States side. He would buy it from the US, take it back to Canada and sell it to restaurants. So he was also likely evading taxes.
Multiple offense. Abusing powers. Smuggling. Tax evasion.
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