91Both Article 13 of Regulation No 1430/79 and Article 239 of the Customs Code constitute general equitable provisions designed to cover situations other than those which arose most often in practice and for which special provision could be made when Regulation No 1430/79 and the Customs Code were adopted (Joined Cases 244/85 and 245/85 Cerealmangimi and Italgrani v Commission [1987] ECR 1303, paragraph 10, and C-446/93SEIM [1996] ECR I-73, paragraph 41).