Source: All England Reporter
Publisher Citation: [2002] All ER (D) 175 (Jul)
Court: Court of First Instance of the European Communities (Third Chamber)
Judge:

Judges Jaeger (President), Lenaerts and Azizi

Judgment Dates: 11 July 2002

Catchwords

European Community - Customs and excise - Duties - Imported goods - Post clearance recovery of customs duties - Community allocating preferential customs treatment to imports of certain goods certified as being of Indian origin - Trader importing colour television sets from India - India withdrawing certificates of origin - Commission seeking post clearance recovery of customs duties - Trader seeking remission of import duties on basis of 'special situation' - Commission decision rejecting application - Whether decision vitiated by infringement of rights of defence and manifest error of assessment in considering existence of 'special situation - Council Regulation (EEC) 1430/79, art 13(1).

The Case

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