Consider the following statements pertaining to customs rates in the Mughal empire: I. Abul Fazl mentions that 4.5 per cent was the maximum customs duties under Akbar. II. In Jahangir's reign customs duties were 3.5 per cent on all imports and exports of goods. III. In Shahjahan's reign customs duties were 2 per cent on money either gold or silver. IV. Aurangzeb fixed a higher custom rates for non-muslims. That is why Muslim merchants smuggled goods belonging to Hindus to evade higher customs rate. Select the correct answer from the code given below :