32At paragraph 11 of its judgment in Salumi and Others, the Court, by way of exception to the rule of interpretation recalled above, held that Regulation No 1697/79, which was intended to establish a body of rules covering the post-clearance recovery of customs duties, contained both procedural and substantive rules forming an indivisible whole, the individual provisions of which could not be considered in isolation with regard to the time at which they took effect. As the Advocate General observes in points 42 to 46 of his Opinion, the reason for such an exception was the replacement of the existing national rules with new Community rules, the aim of which was to achieve a consistent and uniform application of the Community legislation thus established in the area of customs.
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