The appellant purchased a motor vehicle from Japan through the third respondent on 27 September 2018. The first respondent introduced Statutory Instrument 252A of 2018, which required importers to pay duty for certain designated goods in foreign currency from 3 January 2019. The appellant's motor vehicle was not shipped before the deadline because it had to await the filling of the container, and was therefore imported after 3 January 2019. The first respondent refused to grant the appellant an exemption. The appellant applied to the High Court seeking an order declaring section 3(3) of SI 252A/18 to be grossly irrational and unreasonable and in contravention of section 68(1) of the Constitution, or alternatively declaring that the provision contravened section 71(2) of the Constitution.