76The answer to the second part of the third question is therefore that Article 4(3) of Regulation No 2988/95 is to be interpreted as meaning that the finding of an abusive practice in circumstances such as those in the main proceedings means that an operator who has placed himself artificially in a situation enabling him to obtain unlawfully the benefit of the preferential rate of duty for the importation of bananas is obliged to pay the duties on the goods concerned, without prejudice, where appropriate, to any administrative, civil or criminal-law penalties provided for by national law.
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