Why would a boss not enforce a company policy/rule?

Here are some reasons:

1. The boss does not know the company policy/rule.
2. The boss does not remember the company policy/rule.
3. The boss doesn't agree with the company policy/rule.
4. The boss is a rebel at heart...believing rules are made to be broken.
5. The boss feels too busy to deal with things like adherence to company policies/rules.
6. The boss struggles when dealing with difficult situations.
7. The boss lacks the self-confidence required to deal with difficult situations.