FALSE DECLARATIONS OF ORIGIN ON THE IMPORTATION OF COTTON YARN .
2 THOSE PROCEEDINGS WERE BROUGHT AGAINST A GERMAN SUPPLIER OF COTTON YARN AND ITS REPRESENTATIVE IN FRANCE , TWO FRENCH CUSTOMERS OF THAT SUPPLIER AND ALSO THE CUSTOMS AGENTS WHO HAD BEEN ENTRUSTED WITH CARRYING OUT THE CUSTOMS FORMALITIES FOR VARIOUS IMPORTS OF COTTON YARN FROM THE FEDERAL REPUBLIC OF GERMANY INTO FRANCE , FOR INFRINGEMENT OF THE PROVISIONS OF FRENCH CUSTOMS LEGISLATION WHICH , FOR THE COMPILATION OF CUSTOMS STATISTICS , REQUIRE A DECLARATION IN CUSTOMS FORMS OF THE ORIGIN OF IMPORTED GOODS .
3 THE SUPPLIER OF COTTON YARN , WUPPERTALER GARNBLEICHEREI UND FARBEREI EDUARD GOEBEL ( HEREINAFTER REFERRRED TO AS ' ' GOEBEL ' ' ) OF WUPPERTAL IN THE FEDERAL REPUBLIC OF GERMANY , MADE DELIVERIES OVER A PERIOD OF SEVERAL YEARS AND IN PARTICULAR BETWEEN 1978 AND OCTOBER 1980 OF COTTON YARN NOT PUT UP FOR RETAIL SALE FALLING UNDER TARIFF HEADING 55.05 B II OF THE COMMON CUSTOMS TARIFF , TO VARIOUS FRENCH CUSTOMERS INCLUDING ETABLISSEMENTS TRICOTAGE MECANIQUE DE MARMOUTIER SA AND ALLENBACH SA , BOTH ESTABLISHED IN FRANCE . THE CUSTOMS DECLARATION FORMS WERE PREPARED BY CUSTOMS AGENTS INCLUDING WOEHL , HEPPNER AND SEEGMULLER , COMPANIES ACTING ON THE INSTRUCTIONS OF GOEBEL . THE GAVE THE FEDERAL REPUBLIC OF GERMANY AS THE COUNTRY OF ORIGIN .
4 IN THE COURSE OF A SUBSEQUENT INVESTIGATION THE FRENCH CUSTOMS AUTHORITIES ESTABLISHED THAT GOEBEL , AN UNDERTAKING IN THE TEXTILE FINISHING INDUSTRY , HAD PURCHASED UNBLEACHED COTTON YARN , MAINLY IN EGYPT AND THE UNITED STATES , AND AFTER IT HAD BEEN PUT INTO FREE CIRCULATION IN THE FEDERAL REPUBLIC OF GERMANY , SUBJECTED IT TO VARIOUS FINISHING PROCESSES NAMELY DYEING AND USUALLY ALSO GASSING AND MERCERIZING PRIOR TO SELLING IT TO THE CONSUMERS . THE FRENCH CUSTOMS AUTHORITIES TOOK THE VIEW THAT THESE PROCESSES DID NOT ENABLE THE FEDERAL REPUBLIC OF GERMANY TO BE REGARDED AS THE COUNTRY OF ORIGIN OF THE COTTON YARN UNDER COMMISSION REGULATION ( EEC ) NO 749/78 AND BROUGHT PROCEEDINGS BEFORE VARIOUS TRIBUNAUX DE POLICE AGAINST GOEBEL AND THE VARIOUS COMPANIES AND PERSONS CONNECTED WITH THE IMPORTS IN QUESTION .
5 IN ONE SUCH CASE , THE TRIBUNAL DE POLICE , TROYES , HELD THAT THE PROCESSES CARRIED OUT BY GOEBEL WERE SUBSTANTIAL PROCESSES WHICH GAVE THE YARN GERMAN ORIGIN AND THEREFORE DISCHARGED THE ACCUSED . THE TRIBUNAL DE POLICE , TOURCOING , IN ANOTHER PROSECUTION , IMPOSED 106 FINES OF 200 FRENCH FRANCS EACH ON GOEBEL AND ITS DIRECTOR FOR EACH CASE OF IMPORTATION OF YARN , AND 106 FINES OF 300 FRANCS EACH ON THE CUSTOMS AGENTS CONCERNED , FOR WHICH , MOREOVER , GOEBEL AND ITS DIRECTOR WERE DECLARED JOINTLY LIABLE , WHILST THE CHARGES AGAINST THE FRENCH IMPORTERS WERE DISMISSED .
6 THE TRIBUNAL DE POLICE , STRASBOURG , WHICH ALSO HAD BEFORE IT SUCH A PROSECUTION WITHIN THE FRAMEWORK OF THE PRINCIPAL PROCEEDINGS , SUBMITTED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY