QUESTION ONE $[5$ MARKS$]$

MICHONGO CO$.$ LTD si adealer ni the business of importation and supply of beverage, named Chibuku $($the goods$).$ MICHONGO CO$.$ LTD is also the sole agent for the said goods for its Manufacturer Company known as Chibuku N$.$V$,$ P$.$O$.$ Box $1,57372$g Lieshout of Netherlands. Between the month of September and November, $2021$ MICHONGO CO$.$ LTD imported the goods and warehoused them at Kisasa Warehouse No$.579$ pending payment of import duties and taxes. On behalf of the MICHONGO CO$.$ LTD$,$ Kisasa Holding $($EA$)$ Ltd $($the bonded warehouse$),$ by a letter dated $2$nd May, $2022$ written to the Commissioner for Customs and Excise $($CCE$),$ sought extension for warehousing of the goods with TANSAD Reference Number TZDL$-14-1135889$ where the application was granted by the CCE. Upon extension of warehousing period some of the goods developed flakes thus not fit for sale in Tanzania though the Manufacturer certified that the identified flakes were only organic materials and the goods were $100$ percent safe for consumption. On $31$st July, $2022$ MICHONGO CO$.$ LTD through the bonded warehouse owner wrote a letter to the Tanzania Bureau of Standards $($TBS$)$ and Kinondoni Municipality and copied it to the CCE. In that letter MICHONGO CO$.$ LTD requested for the addressees to inspect the goods which had developed flakes for destruction purposes. However, on $18$th August, $2022$ CE reminded MICHONGO CO$.$ LTD to pay duties an taxes in respect of the said goods before their disposal by way of destruction. MICHONGO CO$.$ LTD is not aware of the proper course of action to

undertake to convince the CCE otherwise. REQUIRED:

$.$i Assume MICHONGO CO$.$ LTD engaged you as their consultant advise them on the proper course of action in such situation for

compliance purposes.

ii$.$ Advise MICHONGO CO$.$ LTD on the compliance requirement forthe suggested course of action in $($i$)$ above.