i. Briefly list and explain three (3) circumstances under which Drawback shall not be payable as specified in the Customs Regulations.

ii.An appliance company located in Mandeville has been under the microscope of the Customs Agency. It was discovered that the importer has done major alterations to the actual invoice and then submitted it to the Agency. The specific shipment that relates to the invoice(s) was stopped by the Contraband Enforcement Team (CET) and search. The search revealed that the importer had open some house telephones and placed, wrapped in cotton expensive diamonds valued at US$3.2 million. The Agency has since breach and arrested the importer.

Brieflyoutline and explain the various sections in detail that the importer contravenes under the Customs Act, citing the specific example(s) for the particular offence from the scenario.