Have to agree with m3red, there's a good chance if the many wine bottles are brought in all excess will be removed. The issue isn't customs/taxes as much it's to do with restrictions on alcohol in general.

And even if they go the duty way, the value of goods may be estimated and not based on the actual invoice/receipts. So it's not just the risk of losing more than half of the bottles, but also the risk of having to fork out hundreds of dollars on something that could be easily avoided.