Judgment of the General Court (Seventh Chamber) of 10 February 2012 — Verenigde Douaneagenten v Commission

(Case T-32/11)

Customs union — Imports of raw cane sugar from the Netherlands Antilles — Post‑clearance recovery of import duties — Request for remission of import duties — Article 220(2)(b) and Article 239 of Regulation (EEC) No 2913/92 — Infringement of essential procedural requirements

1.                     Own resources of the European Union — Post-clearance recovery of import or export duties — Conditions for not taking account of import duties set out in Article 220(2)(b) of the Community Customs Code — Burden of proof (Council Regulation No 2913/92, Art. 220(2)(b)) (see paras 26, 27, 36)

2.                     Actions for annulment — Grounds — Infringement of essential procedural requirements — To be considered of the Court’s own motion (Art. 263 TFEU) (see paras 48, 49)

3.                     Own resources of the European Union — Repayment or remission of import duties — Application of the fairness clause instituted by Article 239 of the Community Customs Code (Council Regulation No 2913/92, Arts 220(2) and 239) (see paras 50‑52)

4.                     Own resources of the European Union — Repayment or remission of import duties — Application of the fairness clause instituted by Article 239 of the Community Customs Code (Council Regulation No 2913/92, Arts 220(2) and 239; Commission Regulation No 2454/93, Arts 871 and 905) (see paras 53‑55)

Re:

APPLICATION for annulment of Commission Decision C(2010) 6754 final of 1 October 2010 finding that there should be post-clearance recovery of import duties and that remission of those duties is not justified in a particular case (REC 02/09).

Operative part

The Court:

1. Annuls Commission Decision C(2010) 6754 final of 1 October 2010 in so far as it determines that the remission of import duties in the sum of EUR 531 985.59, pursuant to Article 239 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, is not justified;

2. Dismisses the remainder of the action;

3. Orders each party to bear its own costs.