did you ask IND to under declare the value of the exhaust ?? if that was the case, you are usually responsible for whatever happens to the package once it crosses the border. my solution when it comes to this kind of situations is to not under declare your packages. get it shipped to freeport forwarding (just south of the border in Champlain, NY) instead and pick it up from there and bring it across the border yourself.
Current: 2013 F10 M5 & 2013 GLK350
997.1 GT3RS (gone)
2009 WRX STI (gone)
e92 M3 (gone)