Court of Justice 19 June 1984, 218/83 (Les Rapides Savoyards Sàrl and others v Directeur Général des Douanes et Droits Indirects.)

OPINION OF MR ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 19 JUNE 1984 My Lords, A dispute has arisen between, on the one hand, the French customs authorities and, on the other, a wholesaler, Diffusion Marketing International (DMI) and its customs agent Les Rapides Savoyards (RS) (whose Manger is Mr Dejussel) as to the rate of customs duty payable on three types of ballpoint pen imported into