54Second, the Commission states that only errors attributable to acts of the competent authorities, or to their culpable failure to act, where minimum action would have revealed an irregularity, give rise to an entitlement not to proceed to post-clearance recovery of customs duty. That excludes errors caused by incorrect declarations on the part of the person liable (Case C-348/89 Mecanarte [1991] ECR I-3277, paragraphs 23 and 26).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.