32If it emerges that the irregularity affecting the Form A certificate of origin results from misconduct on the part of the exporter and that the competent authorities of the exporting country were not able, or obliged, to detect that the goods did not satisfy the conditions required to benefit from preferential treatment, it is the importer who bears the consequences linked to the issue of a commercial document which is found to be false when subsequently checked, so that that importer may not, in those circumstances, object to the post-clearance recovery of the customs duties (see, to that effect, judgments of 14 May 1996, Faroe Seafood and Others, C‑153/94 and C‑204/94, EU:C:1996:198, paragraph 92, and of 14 November 2002, Ilumitrónica, C‑251/00, EU:C:2002:655, paragraph 43).
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