JUDGMENT OF 14. 1. 1982 — CASE 64/81 CORMAN v HAUPTZOLLKMT GRONAU

In Case 64/81 REFERENCE to the Court under Article 177 of the EEC Treaty by the Fourth Chamber of the Finanzgericht [Finance Court] Münster for a preliminary ruling in the action pending before that Court between

THE COURT (Third Chamber) composed of: A. Touffait, President of Chamber, Lord Mackenzie Stuart and U. Everling, Judges, Advocate General: G. Reischl Registrar: H. A. Rühl, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted under Article 20 or the Protocol on the Statute of the Court of Justice of the EEC

A — Observations of the plaintiff in the main action

B — Observations of the Commission

Ill — Oral procedure

Decision

Costs