38Finally it should be added that the inclusion of the power to impose penalties in the implementing powers was already recognized by the Court in the aforementioned Köster judgment. It will be remembered that in that judgment it was held that provisions which made the issue of an export licence conditional upon the provision of security and which provided for the forfeiture of that security when the obligation to export was not fulfilled within the requisite time-limits came within the Commission's implementing powers. Like surcharges and exclusions which are at the origin of the present proceedings, that penalty did not comprise merely the refund of a payment improperly made.
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