24If that re-examination or inspection indicates that the provisions governing the customs procedure in question were applied on the basis of incorrect or incomplete information, that is to say, that there were material errors or omissions, or errors of interpretation of the applicable law, the customs authorities must, in accordance with Article 78(3) of the Customs Code, take the measures necessary to regularise the situation, taking account of the new information available to them (see, to that effect, judgment in Terex Equipment and Others, C‑430/08 and C‑431/08, EU:C:2010:15, paragraph 62).
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