42It should also be noted that an amendment to information relating to the identity of the declarant in such a way as to reflect the existence of a relationship of indirect representation is not comparable to an amendment to information concerning the nature or characteristics of the goods, in respect of which the Court held, in its judgment of 20 October 2005, Overland Footwear (C‑468/03, EU:C:2005:624, paragraphs 47 and 48), that the customs authorities may refuse to carry out a revision where the facts to be verified require physical verification and, following the release of the goods, the latter can no longer be presented to them.
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