Order of the Court (Seventh Chamber) of 15 May 2007 – Ricosmos v Commission
(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
1.Appeals – Grounds – Ground not supported by legal argument – Inadmissible (Art. 225 EC; Statute of the Court of Justice, Art. 58, para. 1; Rules of Procedure of the Court, Art. 112(1)(c)) (see paras 64, 70, 116, 120, 161, 165-166)
2.Appeals – Grounds – Mere repetition of the pleas and arguments put forward before the Court of First Instance – Inadmissibility – Challenge to the interpretation or application of Community law made by the Court of First Instance – Whether admissible (Art. 225 EC; Statute of the Court of Justice, Art. 58, para. 1; Rules of Procedure of the Court, Art. 112(1)(c)) (see paras 71-72, 80-81, 90, 102, 112, 168)
3.Appeals – Grounds – Plea submitted for the first time in the context of the appeal – Inadmissible (see para. 74)
4.Appeals – Production of new pleas in the course of the proceedings (Rules of Procedure of the Court, Arts 42(2) and 118) (see paras 76, 137)
5.Own resources of the European Communities – Repayment or remission of import duties (Council Regulation No 2454/93, Arts 905 and 906a) (see paras 84-86)
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)
7.Own resources of the European Communities – Repayment or remission of import duties (Council Regulation No 2913/92, Art. 239(1)) (see paras 113-114, 118, 121-122, 134-136, 138, 143-144)
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:
1. |
| The appeal is dismissed. |
2. |
| Ricosmos BV is ordered to pay the costs. |