KINGDOM CUSTOMS AUTHORITIES WHICH CERTIFIED THAT THE BUTTER HAD BEEN USED FOR ITS PRESCRIBED PURPOSE ON 8 APRIL 1976 . ON 31 MAY 1976 THE OFFICE BELGE THEREFORE RELEASED THE CORRESPONDING PORTION OF THE SECURITY .
8 FOLLOWING AN INSPECTION CARRIED OUT AT THE OFFICE BELGE BY OFFICERS OF THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND , THE OFFICE BELGE , BY A LETTER DATED 13 OCTOBER 1977 SOUGHT TO RECOVER THE SECURITY ON THE GROUND THAT THE BUTTER HAD NOT BEEN USED UNTIL THREE WEEKS AFTER THE EXPIRY OF THE SIX-MONTH PERIOD .
9 CORMAN REPLIED TO THE OFFICE BELGE THAT ITS BRITISH CONTRACTING PARTNERS HAD ASSURED IT THAT AN EXTENSION OF THE PERIOD HAD BEEN GRANTED ORALLY BY THE COMPETENT BRITISH CUSTOMS OFFICER . IT ALSO CONTENDED THAT THE BUTTER HAD BEEN USED SEVERAL DAYS BEFORE 8 APRIL 1976 AND IN ANY EVENT WITHIN THE SIX-MONTH PERIOD LAID DOWN IN ARTICLE 6 .
10 BY A LETTER DATED 26 DECEMBER 1977 CORMAN ALSO REQUESTED THE OFFICE BELGE TO APPLY ARTICLE 19 ( 2 ) OF REGULATION NO 232/75 . THE OFFICE BELGE REFUSED THAT REQUEST BY LETTER OF 10 JANUARY 1978 . FINALLY , ON 18 JUNE 1979 IT SUED CORMAN IN THE TRIBUNAL DE COMMERCE DE BRUXELLES FOR PAYMENT OF THE AMOUNT OF THE SECURITY TOGETHER WITH INTEREST .
11 CORMAN SUBMITTED TO THE NATIONAL COURT THAT IT HAD TAKEN OVER THE BUTTER ON 10 OCTOBER 1975 , THAT IT WAS THEREFORE FROM THAT DATE THAT THE SIX-MONTH PERIOD BEGAN TO RUN AND THAT CONSEQUENTLY THE BUTTER WAS IN ANY EVENT USED BEFORE THAT PERIOD EXPIRED ; IT ALSO CONTENDED THAT AN EXTENSION OF THAT PERIOD HAD BEEN GRANTED BY THE COMPETENT BRITISH CUSTOMS OFFICER AND THAT IT HAD SHOWN ALL DUE DILIGENCE SINCE IT HAD TAKEN THE PRECAUTION OF STIPULATING IN ITS SALE CONTRACT THAT 23 FEBRUARY 1976 WAS THE LATEST DATE FOR USE , THAT DATE BEING WELL BEFORE THE DATE ON WHICH THE SIX-MONTH PERIOD EXPIRED .
12 IN THOSE CIRCUMSTANCES THE TRIBUNAL DE COMMERCE DE BRUXELLES STAYED THE PROCEEDINGS AND REFERRED THE FOLLOWING QUESTIONS TO THE COURT FOR A PRELIMINARY RULING :
' ( 1 ) HOW IS THE PHRASE ' ' THE DAY ON WHICH THE BUTTER WAS TAKEN OVER ' ' IN ARTICLE 6 ( 1 ) ( D ) OF REGULATION NO 232/75 TO BE INTERPRETED? DOES IT REFER TO THE ACTUAL DATE ON WHICH THE GOODS ARE TAKEN OVER , AS INDICATED BY THE EXPEDITING CUSTOMS AUTHORITIES ON THE T5 IMPORT FORM , IN ACCORDANCE WITH THE PROVISIONS OF ANNEX III ( I ) ( BB)?
( 2)IS IT POSSIBLE TO REGARD AS FORCE MAJEURE WITHIN THE MEANING OF ARTICLES 18 AND 19 ( 1 ) OF REGULATION NO 232/75 A CASE IN WHICH PERMISSION TO EXTEND THE TIME-LIMIT IS GIVEN TO THE FINAL PROCESSOR BY THE CUSTOMS OFFICER RESPONSIBLE FOR CHECKING ON THE FINAL PROCESSING OF THE BUTTER AND FOR ENTERING THE FINAL DATE OF USE ON THE