Order of the Court (Seventh Chamber) of 15 May 2007.#Ricosmos BV v Commission of the European Communities.#Appeal - Customs code - External Community transit operation - Remission of import duties - Conditions - Compliance with time-limits - Compliance with the rights of the defence - Principle of proportionality - Notion of manifest negligence - Appeal manifestly inadmissible in part and manifestly unfounded in part.#Case C-420/05 P.

Subject of the case

Re:

Appeal brought against the judgment of the Court of First Instance (First Chamber) of 13 September 2005 in Case T-53/02 Ricosmos v Commission , by which the Court of First Instance dismissed the application for annulment of Commission Decision REM 09/00 of 16 November 2001 informing the Netherlands authorities that there were no grounds for remission of import duties in respect of a consignment of cigarettes intended for the Czech Republic on the ground that fraud committed by third parties in the course of an external Community transit operation does not constitute a special situation justifying remission of the import duties.

Operative part

Operative part:

1. The appeal is dismissed.

2. Ricosmos BV is ordered to pay the costs.