Customs duties - Repayment of import duties - Shipment of cigarettes stolen during transport - Notion of special situation within the meaning of Article 905 of Regulation (EEC) No 2454/93 - Compliance with the time-limit.

«(Customs duties – Repayment of import duties – Shipment of cigarettes stolen during transport – Concept of special situation within the meaning of Article 905 of Regulation (EEC) No 2454/93 – Compliance with the time-limit)» Summary of the Judgment 1.. European Communities' own resources – Repayment or remission of import or export duties – Submission of application for reimbursement to the Commission – Information supplied by the national authorities not sufficient – Request for additional information – Extension of time-limit applicable to the Commission's decision – Condition – Potential impact of that information on the decision – Commission required to assess all the relevant facts (Commission Regulation No 2454/93, Arts 905(2), third subpara., and 907, second para.) 2.. European Communities' own resources – Repayment or remission of import or export duties – Fairness clause established by Article 905 of Regulation No 2454/93 – Scope – Commission's decision-making power – Procedures for exercising – Special situation – Concept – Theft of goods during transport – Not covered (Council Regulation No 2913/92, Art. 239; Commission Regulation No 2454/93, Art. 905) JUDGMENT OF THE COURT OF FIRST INSTANCE (Fifth Chamber)12 February 2004 (1) ((Customs duties – Repayment of import duties – Shipment of cigarettes stolen during transport – Notion of special situation within the meaning of Article 905 of Regulation (EEC) No 2454/93 – Compliance with the time-limit)) applicant, v defendant, THE COURT OF FIRST INSTANCE OF THE EUROPEAN COMMUNITIES (Fifth Chamber), having regard to the written procedure and further to the hearing on 11 November 2003, gives the following On those grounds, THE COURT OF FIRST INSTANCE (Fifth Chamber), Lindh García-Valdecasas Cooke H. Jung P. Lindh Registrar President 1 – Language of the case: German.