Interesting, I googled Niall Cody and found the article you probably referenced for your comment.
But then in other search results his departement said the complete opposite.
https://www.theguardian.com/politics...s-irish-report
But just think about a completly open border. A UK company imports some dodgy foodstuffs from Brazil for example, into Liverpool sends it across to Belfast and then by truck down to Dublin, where it can be distributed throughout the EU, without any checks. The EU would have to rely on on a 3rd country to ensure that products entering their jurisdiction meet their standards.
In reverse would the UK allow that?
Why should the EU?
If ireland does not enforce the single market border then Ireland itself would be kicked out.