Miss R. Renegade operates a Duty-Free Shop (Red Moon) in the Half Moon Shopping Centre, St. James. She was granted this facility in 1989 to sell only Binoculars, Liquor, Cigarettes, and perfumes. She has a bond of $1,000,000.00 in place since she commenced operation. This bond was based on the value of the merchandise he declared will be stored in the facility. It has come to your attention that in anticipation of a mega Cruise Ship scheduled to call at the Falmouth Pier in November 2018, she has expanded the facility by removing the supporting wall on the right side of the warehouse extending it from the original 1000sq.ft. to 1800sq.ft. Her stock now includes leatherware, jewelry, shoes, clay pots, and small crystal souvenir items. It is now May 2023, and she has not renewed her license since March 31, 2009. In 1990 when she commenced operation, she was given guidelines for operation and was told to file her returns on the Sales Slip at the end of each month. The last audit of Miss R. Renegade Shop was conducted in February 1999. TASK

Any assumption(s) made must be clearly stated.

1. Which section of the Customs Act gives the Commissioner the right to grant an InBond concession to a warehouse keeper?

2. Has Miss R. Renegade breached due process in any way? Outline and discuss at least 5 infringements of the conditions of the license Miss R. Renegade has committed.

3. Is anybody liable if so then who and why?

4. How much is owed to the JCA for the license fee

5. What steps would you take to ensure compliance with the Customs Laws

6. Can the Commissioner cancel the license? If yes, state the conditions under which this can be done.