37It follows that the fact that goods are accompanied by certificates of origin is not a circumstance capable of preventing the recovery of duty due in respect of the import of those goods if, after that import has taken place, those certificates prove to be inaccurate (see, to that effect, judgment of 17 July 1997 in Pascoal & Filhos, C‑97/95, EU:C:1997:370, paragraphs 55 to 57 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.