Border services generally have extensive but constrained powers - in the US, they're limited in how far from a border they can exercise authority. So they don't get to arrest the administrator directly, or go and confiscate an access key sitting in Edmonton. They can still demand that whoever is at the border arrange for unlocking, and can probably seize the device if they're refused. But the threat "we'll lock you up until you open the device" is potentially legal, while "we'll lock you up because as a hostage until somebody else opens this" has far less merit. (Obviously, none of this applies if you go someplace where actual hostage takings might happen.)
If the administrator says "I need physical access to unlock that" or "our firm's policy says I can only open devices once they're at one of our offices being used for billable hours", there's no one handy to apply the wrench to. At that point, confiscate-and-image is as much access as anyone can hope to get.
Drill those, though.
Under stress, people fall back on learned patterns.
They aren't going to hit me with a wrench for the decryption password to a cloud-stored blob that's not on the device (and ideally, one they don't know about. Remember the password and the location of the data. Remember to secure-delete it from your device though. There should be an easy "prep for border crossing" checklist that includes this.)
If an LEO (claims to) need access to something and you give him a dead end, it's his job to assume you're lying and find the next legal option available to him.
The real question you should be asking yourselves isn't "How would you outsmart the caveman cop in this situation?" Rather, it's "What can/will you do, as a citizen, to resist the erosion of our civil liberties?" Sadly, I have no easy answers here.
Not sure where you live, but in the US it's actually his first and foremost responsibility to uphold a constitution that says that people are free from unreasonable searches and seizures.
I want to say "clearly you have never used US customs", though I suppose it's possible you have and you are just very lucky.
Spoiler alert: If not cooperating, then BPO not friendly; Else, please proceed.
than when CBP ask for password give it and watch them search the laptop..
You full filled your legal obligation to follow their orders despite the illegality its now their problem they cannot find anything
Note...all social public stuff is searchable on google..tweets facebook postings etc..
CBP never needs a password they are searching with that password for other reasons than the ones they GIVE
Nothing justifies an honest person going to great lengths to do some weird thing quite like "company policy".
Nothing makes officers think twice like the mention of lawyers backed by Apple / Google levels of money.