49The Court has also stated that, in making that first assessment, the customs authorities are to take into account, in particular, the possibility of reviewing the statements contained in the declaration to be revised and in the application for revision. If revision is in principle possible, the customs authorities must either reject the declarant’s application by reasoned decision or carry out the revision applied for (see Terex Equipment and Others, paragraphs 59 and 60 and the case-law cited).
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