BONED BEEF INTENDED FOR PROCESSING . CLEARANCE WAS GRANTED ON THE CONDITIONS LAID DOWN BY ARTICLE 1 OF COMMISSION REGULATION ( EEC ) NO 572/78 . THE CUSTOMS ADMINISTRATION SUBSEQUENTLY FOUND THAT ONLY 5 150 KG OF FROZEN BEEF HAD BEEN PROCESSED IN THE PERIOD BETWEEN 25 AND 31 JANUARY 1979 , THAT IS WITHIN THE TIME-LIMIT OF THREE MONTHS LAID DOWN BY ARTICLE 1 ( 3 ) OF REGULATION NO 572/78 , AND THAT 8 3891 KG WAS PROCESSED BETWEEN 1 AND 12 FEBRUARY 1979 .
3 IN VIEW OF THAT FAILURE TO OBSERVE THE TIME-LIMIT THE CUSTOMS ADMINISTRATION , IN ACCORDANCE WITH THE SECOND AND THIRD SUBPARAGRAPHS OF ARTICLE 1 ( 3 ) OF REGULATION NO 572/78 , CONSIDERED AS FORFEIT THE AMOUNT OF THE SECURITY LODGED BY THE PLAINTIFF IN PROPORTION TO THE QUANTITY OF MEAT WHICH WAS PROCESSED OUTSIDE THE TIME-LIMIT AND , PURSUANT TO ARTICLE 1 ( 8 ) OF THE SAID REGULATION , FIXED THE ADDITIONAL SUM PAYABLE AS LEVY BY THE PLAINTIFF AT DM 42 044.49 .
4 THE PLAINTIFF INSTITUTED PROCEEDINGS BEFORE THE FINANZGERICHT FOR THE ANNULMENT OF THE DECISION THUS FIXING THE AMOUNT OF THE LEVY , CLAIMING THAT THE CHARGING OF THE TAX ON THE GROUND THAT THE TIME-LIMIT FOR PROCESSING HAD BEEN EXCEEDED ONLY BY A VERY SMALL MARGIN WAS IN BREACH OF THE PRINCIPLE OF PROPORTIONALITY .
5 THE FINANZGERICHT CONSIDERED THAT THERE WERE GROUNDS FOR DOUBTING THE VALIDITY OF THE PROVISION OF COMMUNITY LAW AT ISSUE AND REQUESTED THE COURT OF JUSTICE TO DELIVER A PRELIMINARY RULING ON THE QUESTION WHETHER ARTICLE 1 ( 3 ) OF COMMISSION REGULATION ( EEC ) NO 572/78 OF 21 MARCH 1978 IS INVALID IN SO FAR AS IT PROVIDES THAT THE SECURITY LODGED BY THE IMPORTER SHALL BE FORFEIT AND RETAINED AS A LEVY IF THE TIME-LIMIT LAID DOWN IN THAT PROVISION FOR THE PROPER PROCESSING OF FROZEN BEEF IS EXCEEDED , OR WHETHER THE REGULATION IS RATHER TO BE INTERPRETED , IN ACCORDANCE WITH THE TREATY , AS ALLOWING FOR THE SECURITY NOT TO BE FORFEIT IF THE PERIOD HAS BEEN EXCEEDED BY MERELY 12 DAYS .
6 ACCORDING TO THE PLAINTIFF IN THE MAIN ACTION ARTICLE 14 OF REGULATION NO 805/68 OF THE COUNCIL ON THE COMMON ORGANIZATION OF THE MARKET IN BEEF AND VEAL , AS AMENDED BY REGULATION NO 425/77 OF 14 FEBRUARY 1977 ( OFFICIAL JOURNAL 1977 , L 61 , P . 1 ), WHICH FORMS THE BASIS FOR COMMISSION REGULATION NO 572/78 , DOES NOT CONFER ON THE LATTER POWER TO FIX TIME-LIMITS INVOLVING FORFEITURE .
7 ARTICLE 14 ( 4 ) ( C ) PROVIDES THAT THE COMMISSION MUST DETERMINE DETAILED RULES FOR THE APPLICATION OF THE SUSPENSION OF THE LEVY ON FROZEN MEAT INTENDED FOR PROCESSING , AND PARTICULARLY THOSE CONCERNING CONTROL OF THE END USE OF IMPORTED MEAT . THE CONFERMENT OF THAT POWER , EXPRESSED IN GENERAL TERMS , IMPLIES THAT THE COMMISSION HAS THE RIGHT AND THE DUTY