Ok fine I will step in:
1. Keep the iPad in the regular check in luggage. No one will ask for a small gadget stuck between clothes.
2. In case you are not convinced, ask him to open the seal and keep the iPad seperately in another bag and the accessories in another bag.
3. If still not convinced, then ask your friend to get the iPad (only the pad) in the hand baggage.
4. If still not convinced, ask your friend to carry it in your hand.
5. Finally, if still not convinced, take the (mandatory) immigration receipt, enter iPad as electronic accessory and furnish it for customs duty. They will give you an estimate and you pay the duty accordingly, take the receipt and receive you iPad from your friend.
I have only ever had to pay customs once in my life, which is when my family was shifting back to India. Since we had a ginormous amount of electronics on us, we paid a partly 3k for customs. I LOLLED! I calculated it to be around 10-20k