Agreed, regular border definitely you're guilty until proven innocent I hate walking into that place but I certainly wouldn't risk a 40% penalty/7 year stain on my record or, if they were really upset, the seizure of my vehicle to bring some wheels back.
PR is really good for taxes, they know they're only there for 1 purpose and 1 purpose only. The cashier people are borderline jolly.
When I brought my exhaust in the other night, I think the kid was a student or training, after he drew up the receipt he asked me if I had any questions for him and I was a bit confused like why would I and said "No I'm good" and then he actually apologized and said "Sorry... I had to charge you both PST and GST... but we won't do duty" and then he looked at the ground all sheepish... I was like... no need to apologize bud I appreciate you overlooking the duty though!
Give him another 3 months and he will be all jaded and angry lol