39The Court has, in addition, already noted that the first indent of Article 202(3) of the Customs Code refers to the ‘person’ who introduced the goods, without specifying whether that means a natural person or a legal person. Any ‘person’ may, therefore, be regarded as the debtor of the customs debt for the purposes ofthat provision, that is to say if he can be regarded as having been by his actions responsible for the unlawful introduction of the goods [Spedition Ulustmns, paragraph 26). As regards the interpretation of that provision, the Court has also held that, even if other persons can be declared debtors in respect of the same goods on the basis of the other provisions of Article 202(3), the person who in practical terms introduced the goods without declaring them remains the debtor by virtue of the provisions of the first indent of Article 202(3) (Viluckas and Jonušas, cited above, paragraph 29).
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