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What is the relationship for non-compliance and the Enforcement sections of the Customs Act? Please identify and discuss five sections of the Enforcement part of

What is the relationship for non-compliance and the Enforcement sections of the Customs Act? Please identify and discuss five sections of the Enforcement part of the Customs Act applicable to importers and exporters. Further, please discuss the importance of the D-Memos with respect to Customs Compliance. Why would B3 entries be rejected? Please state few valid reasons as related to "compliance".

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