Ok, did some more research:
It appears the tobacco would be disposed by the government if taxes are not paid (7b) . 7A makes no sense to me, it seems they would return the tobacco even if tax is paid?
The 23.9cents/g ($6.44/oz) tax payable may not be current, the document is dated 1996 and there may be federal tax on top of that.
Here's the source: http://www.bclaws.ca/civix/document/id/complete/statreg/96452_01#section3
"Tax on tobacco brought into British Columbia
3 (1) In this section, "consumer" means a person who
(a) resides, ordinarily resides or carries on business in British Columbia, and
(b) brings or sends into British Columbia, or acquires or receives delivery of in British Columbia, tobacco
(i) for the person's own consumption or use,
(ii) for the consumption or use by another person at the first person's expense, or
(iii) on behalf of or as the agent for a principal for consumption or use by the principal or by another person at the principal's expense.
(2) Unless subsection (3) or (4) applies, a consumer must immediately, at the time of bringing, sending, acquiring or receiving tobacco in British Columbia,
(a) report the matter to the director in writing,
(b) provide the director with all information that is required by the director regarding the tobacco, and
(c) subject to subsection (2.1), pay to the government the same amount of tax that would have been payable had the tobacco been purchased in British Columbia.
(2.1) For the purposes of subsection (2) (c) of this section, in the case of tobacco in the form of cigars, the taxable price referred to in section 2 (1.1) and (5) is deemed to be equal to the retail price of the cigar.
(3) A consumer who is an individual must immediately, at the time of bringing, sending or receiving tobacco, other than tobacco in the form of cigars, into British Columbia through a port of entry from a place outside of Canada,
(a) report the matter to a customs officer,
(b) provide the customs officer with all information that is required by the customs officer regarding the tobacco, and
(c) pay to the government the same amount of tax that would have been payable had the tobacco been purchased in British Columbia, by paying the tax to the customs officer as agent of the government.
(4) A consumer who is an individual must immediately, at the time of receiving tobacco, other than tobacco in the form of cigars, into British Columbia by post from a place outside of Canada,
(a) provide the postal agent where the tobacco is received with all information that is required by the postal agent regarding the tobacco, and
(b) pay to the government the same amount of tax that would have been payable had the tobacco been purchased in British Columbia, by paying tax to the postal agent as an agent of the government.
(5) Subsections (3) and (4) do not apply to tobacco if no tax is payable on the tobacco under Division III of Part IX of the Excise Tax Act (Canada).
(6) If a consumer fails or refuses to comply with subsection (3) or (4), the customs officer or postal agent may detain the tobacco.
(7) Tobacco detained under subsection (6) must be dealt with as follows:
(a) if, before the end of 60 days after the start of the detention, the tax payable on the tobacco at the time of its detention and any expenses related to the detention are paid and the requirements of subsection (3) (b) or (4) (b) are met, the tobacco must be returned to the purchaser;
(b) if the tax and expenses are not paid within the time limit referred to in paragraph (a) or the requirements of subsection (3) (b) or (4) (b) are not met, the tobacco is forfeited to the government and may be disposed of as directed by the director.
Tax on consumer
(3) A consumer must, at the time of making a purchase of tobacco in a form other than cigars or cigarettes, pay to the government a tax at the rate of 23.9¢ for each gram of tobacco purchased."
Also, watched this youtube video: https://www.youtube.com/watch?v=gSneWRhanEM
No idea what amount he ordered but $31 would roughly equate to 20oz, that's $1.50/oz, much lower than any cases I have seen here. Then, the comments quote taxes all over the place. Who the heck knows????