EuGH · C-420/05

Subject of the case Operative part Subject of the case 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 Operative part: 1. The appeal is dismissed. 2. Ricosmos BV is ordered to pay the costs.