Please include the jamaica customs act state the section used for appropriate answers base on the case.

QUESTION: 1. Define Post Clearance Audit? (5 Mks.) 2. What are three benefits of Post Clearance Audit? (10 Mks.) 3. What authority does Customs have to conduct the audit in the first place? (5 Mks.) 4. Arising from the audit, will information from the company's books and records be revealed to the public? If yeso, under what legal authority? (10 Mks.) 5. Briefly discuss two bases and sections under the Customs Act on which an assessment may be raised? (5 Mks.) 6. Am I liable for any breach of the Customs Laws? (5 Mks.) 7. Based on the case study outlined: a. Identify the issues that led to the assessment. (5 mks.) b. Identify the relevant sections of the Customs Act under which the assessment was raised. (5 mks.) C . Advise Mr. Crooks of his rights in relation to assessment. (10 mks.) TEAM PCA AUGUST 2024CASE STUDY Background Amazing Beverages Company Limited (ABC) is a manufacturer and distributor of natural juices and flavoured drink mixes for local consumption. It is one of the ten (10) largest listed companies on the Jamaica's Stock Exchange with branches in each parish across the island. Business Information ABC has been in the same line of business for over twenty (20) years, however, due to the global pandemic, economic recession and local competitive rivalries, the company started importing and distributing finished goods drinks mixes, packaged in ten (10) ounces sachets. Its main customers are the large supermarkets, corner shops and the little man stalls. Product Information ABC's leading sale product, the Refresher Juice, is sold mainly to the largest supermarkets as packaged when imported, and the product is treated duty free. That is, no duty is paid on the product based on the company's use of ANC R34. Furthermore, after clearance of its shipments, the company receives freight forwarder's invoices for service rendered by its overseas freight forwarder, Quick Transport Inc. (QTI), in moving the company's product overseas. QTI normally bills ABC once per month, at the end of the month. The charge is US$700 per shipment. CUSTOMS AUDIT It's June 2024, and ABC was informed of a Customs post clearance audit for the period January 01, 2023, to March 31, 2024. The director of the company Paul Crooks was surprised at being notified of a customs audit because the director wasn't aware of that Customs function. Furthermore, the company was audited by another government agency approximately six (6) months ago and the experience was awful, in that the company's key products research and development manual was apparently leaked to the public. Consequently, arising from the customs audit, ABC was assessed for additional duty and taxes totaling JA. $ 3,500,000.00. Mr. Crooks is depressed and confused and has hired you, his consultant, to review and handle this customs matter. Specifically, Mr. Crooks require immediate answers to the following questions. TEAM PCA AUGUST 2024