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Prohibitions, Offences and Punishment
General
False statements, evasion of duties
153. No person shall
(a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;
(a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;
(b) to avoid compliance with this Act or the regulations,
(i) destroy, alter, mutilate, secrete or dispose of records or books of account,
(ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or
(iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or
(c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.
R.S., 1985, c. 1 (2nd Supp.), s. 153; 1988, c. 65, s. 80; 1993, c. 44, s. 105; 1996, c. 33, s. 39; 1997, c. 14, s. 46.
Hindering an officer
153.1 No person shall, physically or otherwise, do or attempt to do any of the following:
(a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or
(b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.
2001, c. 17, s. 255.
Misdescription of goods in accounting documents
154. No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.
Keeping, acquiring, disposing of goods illegally imported
155. No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.
Possession of blank documents
156. No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.
Opening and unpacking goods; breaking seals
157. No person shall, without lawful authority or excuse, the proof of which lies on him,
(a) open or unpack, or cause to be opened or unpacked, any package of imported goods that has not been released; or
(b) break or tamper with, or cause to be broken or tampered with, any seals, locks or fastenings that have been placed on goods, conveyances, bonded warehouses or duty free shops pursuant to this Act or the regulations.
Officers, etc., of corporations
158. Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
Smuggling
159. Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods subject to duties, or any goods the importation of which is prohibited, controlled or regulated by or pursuant to this or any other Act of Parliament.
Offences re marking of goods
159.1 No person shall
(a) fail to mark imported goods in the manner referred to in section 35.01;
(b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or
(c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.
1993, c. 44, s. 106; 1997, c. 36, s. 191; 2001, c. 25, s. 81.
General offence and punishment
160. (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)
(a) is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or
(b) is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.
Court order — subsection 43(2)
(2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.
R.S., 1985, c. 1 (2nd Supp.), s. 160; 1993, c. 25, s. 88, c. 44, s. 107; 2001, c. 25, s. 82.
Penalty for hindering an officer
160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(a) a fine of not less than $1,000 and not more than $25,000; or
(b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.
2001, c. 17, s. 256.
Summary conviction offence and punishment
161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.
R.S., 1985, c. 1 (2nd Supp.), s. 161; 2001, c. 25, s. 83.
Procedure
Venue
162. A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.
Limitation period in summary convictions
163. Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.
163.1 to 163.3 [Repealed, 2001, c. 32, s. 62]
If one is to order steroids online from other countries and import it into Canada, it will fall under The Customs Act. What you do after with them might fall both into the Customs Act and Controlled Drugs and Substances Act. I have seen a trend of other forums discussing importation from overseas and other countries of AAS but no one wants to acknowledge the added level of seriousness in the matter. 
