Court of Justice 21 September 2000, C-213/99 (José Teodoro de Andrade v Director da Alfândega de Leixões, intervener: Ministério Público.)

Opinion of the Advocate-General Opinion of the Advocate-General I Introduction 1. The main issue in this case is the compatibility of the procedure laid down by Portuguese law for goods in respect of which the necessary formalities have not been fulfilled within the correct time-limits (hereinafter overdue-clearance procedure) with Community customs law and the general principles of Community law.