ECJ 1. The first subparagraph of Article 5(2) of Council Regulation No 1697/79 provides that the competent authorities may refrain from taking action for the post-clearance recovery of import or export duties which have not been collected as a result of an error made by the competent authorities themselves which could not reasonably have been … Continue reading Mecanarte-Metalurgica da Lagoa v Alfandega do Porto: ECJ 27 Jun 1991