It's certainly true that importers are responsible for paying applicable duties and taxes, be they duties that are normally ascribed through the customs tariff or duties that are done through the Special Economic Measures Act. It is certainly true, and there are unintended consequences when that occurs.
I can't speak to any policy considerations that the Government of Canada may have in that regard or with regard to compensatory measures. You're absolutely correct that it is the importer who is liable for paying the applicable duties.