GIVE REASONS FOR ITS DECISIONS MUST THEREFORE BE REJECTED .
THE SUBSTANCE OF THE CASE
15 THE APPLICANTS ' PRINCIPAL ARGUMENT CONTESTS THE INTERPRETATION PUT FORWARD BY THE COMMISSION OF THE ' ' SPECIAL CIRCUMSTANCES ' ' REFERRED TO IN ARTICLE 13 OF REGULATION NO 1430/79 . ACCORDING TO THE APPLICANTS , THE MEANING OF THAT TERM IS THE SAME AS THAT GIVEN BY THE COURT TO THE TERM FORCE MAJEURE IN COMMUNITY LAW . THE APPLICANTS SUBMIT THAT THE COURT HAS HELD THAT THAT TERM IS NOT LIMITED TO ABSOLUTE IMPOSSIBILITY BUT MUST BE UNDERSTOOD IN THE SENSE OF UNUSUAL CIRCUMSTANCES , OUTSIDE THE CONTROL OF THE IMPORTER OR EXPORTER , THE CONSEQUENCES OF WHICH , IN SPITE OF THE EXERCISE OF ALL DUE CARE , COULD NOT HAVE BEEN AVOIDED EXCEPT AT THE COST OF EXCESSIVE SACRIFICE . IN THIS CASE , THEY CONTEND , THE FACT THAT THE CERTIFICATES ISSUED WERE INVALID WAS DUE TO AN UNLAWFUL ACT ON THE PART OF THE CUSTOMS AUTHORITIES OF THE COUNTRY OF CONSIGNMENT AND ONLY BECAME APPARENT AFTER A PARTICULARLY LONG INVESTIGATION CARRIED OUT BY THE NETHERLANDS AUTHORITIES AND WHICH A CUSTOMS AGENT WOULD HAVE HAD NO MEANS OF CARRYING OUT .
16 WITH REGARD TO THAT ARGUMENT , IT IS SUFFICIENT TO NOTE THAT EVEN IF ARTICLE 13 OF REGULATION NO 1430/79 CAN BE INTERPRETED AS BEING IDENTICAL IN MEANING TO THE CONCEPT OF FORCE MAJEURE , RECOGNITION OF A CASE OF FORCE MAJEURE NONE THE LESS PRESUPPOSES THAT THE EXTERNAL CAUSE RELIED UPON HAS IRRESISTIBLE AND INEVITABLE CONSEQUENCES TO THE POINT OF MAKING IT OBJECTIVELY IMPOSSIBLE FOR THE PERSONS CONCERNED TO FULFIL THEIR OBLIGATIONS . IN THIS CASE , SINCE THE APPLICANTS ARE COMPETENT PROFESSIONALS , THE FACT OF HAVING BEEN FURNISHED WITH INVALID CERTIFICATES OF ORIGIN CANNOT BE REGARDED AS AN UNFORESEEABLE AND INEVITABLE CIRCUMSTANCE WHICH OCCURRED IN SPITE OF THE EXERCISE OF ALL DUE CARE . A CUSTOMS AGENT , BY THE VERY NATURE OF HIS FUNCTIONS , RENDERS HIMSELF LIABLE BOTH FOR THE PAYMENT OF IMPORT DUTY AND FOR THE VALIDITY OF THE DOCUMENTS WHICH HE PRESENTS TO THE CUSTOMS AUTHORITIES . AS REGARDS THE ARGUMENT THAT THE APPLICANTS WERE NOT ABLE TO RECOVER THEIR LOSS FROM THEIR CLIENTS BECAUSE THE LATTER HAD GONE INTO LIQUIDATION , IT SHOULD BE OBSERVED THAT ARTICLE 13 OF REGULATION NO 1430/79 IS MANIFESTLY NOT INTENDED TO PROTECT CUSTOMS AGENTS AGAINST THE CONSEQUENCES OF THEIR CLIENTS GOING INTO LIQUIDATION .
17 THE APPLICANTS ' ARGUMENT THAT THE FACT THAT THE CERTIFICATES OF ORIGIN WERE ISSUED BY THE CUSTOMS AUTHORITIES OF THE COUNTRIES NAMED IN THEM CONSTITUTES A ' ' SPECIAL CIRCUMSTANCE ' ' WITHIN THE MEANING OF THE AFOREMENTIONED ARTICLE 13 MUST ALSO BE REJECTED . THE COMMISSION DID NOT EXCEED THE DISCRETION GRANTED TO IT BY ARTICLE 13 OF REGULATION NO 1430/79 IN DECIDING THAT THAT FACT WAS ONE OF THE PROFESSIONAL RISKS WHICH A CUSTOMS AGENT , BY THE VERY NATURE OF HIS FUNCTIONS , RUNS .