Judgment_paragraph 43 · Ilumitrónica - Iluminação e Electrónica Ldª v Chefe da Divisão de Procedimentos Aduaneiros e Fiscais/Direcção das Alfândegas de Lisboa, and Ministério Público (C-251/00)

43As the Court has pointed out, that condition cannot be regarded as fulfilled where the competent authorities have been misled — in particular as to the origin of the goods — by incorrect declarations on the part of the exporter whose validity they do not have to check or assess. In those circumstances, it is the person liable who must bear the risks arising from a commercial document which is found to be false when subsequently checked (Mecanarte, paragraph 24, and Faroe Seafood, paragraph 92).