The real flaw in this argument is that as soon as you mark yourself out as "that guy who's being a dick" you attract a lot of attention, and you're more likely to wind up in court on some other charge.
For instance, there's a very high probability once you've started being a dick that they'll decide to thoroughly search your suitcase. Have you accurately reported the value of all goods acquired overseas on your customs declaration form? If you haven't (or even if you have but they feel like quibbling over the value of some of those goods, or if they suspect that some of the goods acquired in the US were acquired overseas) then you could potentially wind up getting charged over that.
But doing the right thing can also get you into trouble. Just as Pascal Abidor.