39Second, judicial review as to whether an implementing measure such as Regulation No 1357/2013 is well founded may relate to whether, irrespective of any error of law, the Commission, to which the Court accords discretion in the implementation of Article 24 of the Community Customs Code (judgments of 23 March 1983, Cousin and Others, 162/82, EU:C:1983:93, paragraph 17, and of 12 October 2017, X, C‑661/15, EU:C:2017:753, paragraph 45), committed a manifest error of assessment in implementing it, in view of the facts of the specific situation concerned (see, to that effect, judgment of 8 March 2007, Thomson and Vestel France, C‑447/05 and C‑448/05, EU:C:2007:151, paragraph 45).
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