Court of Justice 14 September 1995, C-36/94 (Siesse - Soluções Integrais em Sistemas Software e Aplicações Ldª v Director da Alfândega de Alcântara.)

OPINION OF ADVOCATE GENERAL ELMER delivered on 14 September 1995 ( *1 ) Introduction 1. In this case the Court is asked to decide whether the provisions of Community law relating to goods brought into the customs territory of the Community are to be interpreted as meaning that the national customs authority may authorize the importer to enter goods for release for free circulation after expiry of