31GEFCO contends that the penalty which would result from the analysis proposed by the French customs authorities would be disproportionate to the gravity of an infringement such as that at issue in the main proceedings. It refers, in that regard, to the case-law of the Court in Case 203/80 Casati [1981] ECR 2595, Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377 and Case 68/88 Commission v Greece [1989] ECR 2965.
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