Court of Justice 11 November 1982, 82/82 (Ditta Italgrani v Amministrazione delle finanze dello Stato.)

OPINION OF MRS ADVOCATE GENERAL ROZÈS DELIVERED ON 11 NOVEMBER 1982 ( 1 ) Mr President, Members of the Court, 1. The questions which were referred to the Court on 5 March 1982 by the Tribunale Civile e Penale, Florence, pursuant to an order issued on 25 November 1981, again raise the issue of the post-clearance recovery of import duties which were not charged on goods entered for a customs