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Customs union – Rice paper from Vietnam – Remission of import duties – Equitable relief – Article 239 of Regulation (EEC) No 2913/92 – Error of the customs authority – Definition of manifest negligence – Principle of equal treatment – Principle of sound administration – Principle of proportionality
Own resources of the European Communities – Repayment or remission of import or export duties (Council Regulation No 2913/92, Art. 239) (see paras 44-46, 70, 73-74, 92-94)
APPLICATION for annulment of Commission Decision REM 19/2002 of 17 June 2004 finding the remission of import duties in a particular case to be unjustified.
The Court:
Dismisses the application.
Orders the applicant to bear its own costs, as well as those incurred by the Commission.