44In the present case, a penalty consisting in the obligation to pay a sum corresponding to the value of the goods removed from customs supervision does not appear to be proportionate, irrespective of the fact that that penalty is in addition to that referred to in Article 234a(1) of the Law on customs. A penalty of such an amount goes beyond what is necessary in order to guarantee, in particular, that the goods placed under a customs warehousing procedure are not removed from customs supervision.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.