A returning resident international trader from the UK came home for the Holiday season. Upon proper documentation with immigration, he proceeded to the carousel to pick up his 5 luggage. After submitting for inspection with the Customs, his baggage yielded the following contents: 3 dozens of expensive perfume 5 laptops 10 Playboy and Stag Magazines of different editions 10 reams of Marlboro and 12 bottle of Johnny Walker Premier 2 dozens of make-up kits with 10 bottles of abortion pills All the rest are his personal clothing and accessories The Customs claim that all the items should be taxed and some should be seized with failure to declare the \"commercial content." The trader claims that the items are \"personal effects" and should be entered duty/tax free. Questions: A. The fact that the trader failed to declare the commercial content of his baggage, can it be considered SMUGGLING? With misdeclaration? With undervaluation for no declaration of value intended to defraud the government with correct taxes? B. Is the Customs correct in claiming that some of the items should be confiscated because those are importation contrary to law? Pick the items referred to and reason out why? Questions: A. The fact that the trader failed to declare the commercial content of his baggage, can it be considered SMUGGLING? With misdeclaration? With undervaluation for no declaration of value intended to defraud the government with correct taxes? B. Is the Customs correct in claiming that some of the items should be confiscated because those are importation contrary to law? Pick the items referred to and reason out why? C. Can the trader actually claim entitlement under Section 105 that the perfume, laptops, magazine, cigarettes, whiskies and make up kits should be duty and tax free? Explain in the context of Section 105 of the TCCP as amended. For your reference, refer to the following sources: Section 105 TCCP as amended (reference to commercial quantity) Prohibited Importation Misdeclaration, Misclassification and Undervaluation