East Africa Customs Freight Forwarding Practicing Certificate (EACFFPC) Question

1.2.1.1. 17.1 0.11. 12. 13. 14. 15. 16. (4 marks) 4. Elixir enterprises deals with tracctors and agricultural machinery.Last year they imported 1000 tractor into the country.500 of the tractors were fitted with ploughs, 300 tractors with hallows while 200 tractos were fitted with hoes from origin. Their clearing agent declared the tractors fitted with ploughs, hallows and hoes under heading 87.01.At the time of clearance through the port of Mombasa, the customs officer who verified the the goods told the agent that they had misdeclared the goods and therefore was going to raiose an offence against them. The agent disputed the claim arguing that they were right since terms of heading 87.01 states 'tractors(other than tractors of heading 87.09)." Required: a) Who was right?The agent or the customs officer?2 marks b) What do you think should be the correct declaration for the consignment?Justify your answer with a legal text.8 marks