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Judgment of the Court of First Instance (Third Chamber) of 30 November 2006. # Heuschen & Schrouff Oriëntal Foods Trading BV v Commission of the European Communities. # 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 # Case T-382/04.

ECLI:EU:T:2006:369

62004TJ0382

November 30, 2006
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(Case T-382/04)

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)

Re:

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.

Operative part

The Court:

Dismisses the application.

Orders the applicant to bear its own costs, as well as those incurred by the Commission.

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