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Order of the Court (Seventh Chamber) of 15 May 2007. # Ricosmos BV v Commission of the European Communities. # Appeal - Customs code - External Community transit operation - Remission of import duties - Conditions - Compliance with time-limits - Compliance with the rights of the defence - Principle of proportionality - Notion of manifest negligence - Appeal manifestly inadmissible in part and manifestly unfounded in part. # Case C-420/05 P.
ECLI:EU:C:2007:284
62005CO0420
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(Case C‑420/05 P)
Appeal – Customs code – External Community transit operation – Remission of import duties – Conditions – Compliance with time‑limits – Compliance with the rights of the defence – Principle of proportionality – Notion of manifest negligence – Appeal manifestly inadmissible in part and manifestly unfounded in part
3. Appeals – Grounds – Plea submitted for the first time in the context of the appeal – Inadmissible (see para. 74)
6. Appeals – Grounds – Review by the Court of the assessment of the facts and evidence – Possible only where the clear sense of the evidence has been distorted (Art. 225 EC; Statute of the Court of Justice, Art. 58, para. 1) (see paras 95-96, 105, 115, 119, 131, 142, 148, 158, 171)
8. Appeals – Grounds – Plea directed against the decision of the Court of First Instance on costs – Inadmissible where all other pleas dismissed (Statute of the Court of Justice, Art. 58, para. 2) (see para. 174)
Re:
Appeal brought against the judgment of the Court of First Instance (First Chamber) of 13 September 2005 in Case T-53/02 Ricosmos v Commission, by which the Court of First Instance dismissed the application for annulment of Commission Decision REM 09/00 of 16 November 2001 informing the Netherlands authorities that there were no grounds for remission of import duties in respect of a consignment of cigarettes intended for the Czech Republic on the ground that fraud committed by third parties in the course of an external Community transit operation does not constitute a special situation justifying remission of the import duties.
Operative part:
The appeal is dismissed.
Ricosmos BV is ordered to pay the costs.