SUBSEQUENT BUYER DOES NOT DISCHARGE HIM FROM HIS OBLIGATION TOWARDS THE INTERVENTION AGENCY . THE T5 CONTROL COPIES ARE NOT PROOF OF THE GOOD CONDUCT OF A SUBSEQUENT BUYER AND NO LEGITIMATE EXPECTATION CAN ARISE FROM THE FACT THAT THEY ARE DULY RETURNED . THE FIRST BUYER CAN PROTECT HIMSELF AGAINST THE RISK OF IMPROPER USE OF THE BUTTER BY CHOOSING HIS BUYERS CAREFULLY AND REQUIRING A SECURITY FROM THEM . IF THE SCHEME ESTABLISHED BY REGULATION NO 232/75 , UNDER WHICH THE SUBSIDY IS PAID PRIOR TO THE FINAL PROCESSING OF THE BUTTER , IS TO FUNCTION PROPERLY , THE FURNISHING OF A PROCESSING SECURITY AND THE RISK WHICH THIS INVOLVES FOR THE FIRST BUYER ARE ABSOLUTELY NECESSARY .
15 THE COURT WOULD OBSERVE FIRST OF ALL THAT THE PURPOSE OF THE PROCESSING SECURITY WHICH THE SUCCESSFUL TENDERER MUST FURNISH FOR EACH QUANTITY OF BUTTER AWARDED TO HIM AND TAKEN OVER BY HIM IS TO ENSURE THAT THE BUTTER , WHICH IS SOLD ON PARTICULARLY FAVOURABLE TERMS , IS NOT DIVERTED FROM ITS INTENDED USE AND DOES NOT FIND ITS WAY ON TO THE NORMAL MARKET . TO THAT END ARTICLE 18 ( 2 ) PROVIDES THAT , EXCEPT IN CASES OF FORCE MAJEURE , THE SECURITY IS TO BE RELEASED ONLY IF PROOF IS FURNISHED THAT THE RELEVANT QUANTITY OF BUTTER HAS IN FACT BEEN PROCESSED IN ACCORDANCE WITH THE CONDITIONS LAID DOWN . IT IS CLEAR THAT THAT REQUIREMENT IS NOT SATISFIED WHERE THE COMPETENT AUTHORITIES HAVE NOT ISSUED THE CONTROL COPIES TO CERTIFY THAT THE BUTTER HAS BEEN PROCESSED BECAUSE THE QUANTITIES OF BUTTER IN QUESTION HAVE BEEN USED FOR PURPOSES OTHER THAN THOSE PRESCRIBED .
16 AS REGARDS THE QUESTION WHETHER THAT REQUIREMENT CAN BE WAIVED ON GROUNDS OF FORCE MAJEURE , IT IS CLEAR FROM THE OBJECTIVES AND THE PROVISIONS OF THE RELEVANT LEGISLATION THAT THE CONCEPT OF FORCE MAJEURE , WITHIN THE MEANING OF ARTICLE 18 ( 2 ) OF REGULATION NO 232/75 , MUST BE UNDERSTOOD AS MEANING ABSOLUTE IMPOSSIBILITY CAUSED BY ABNORMAL CIRCUMSTANCES BEYOND THE CONTROL OF THE PURCHASER OF THE BUTTER THE CONSEQUENCES OF WHICH COULD NOT HAVE BEEN AVOIDED WITHOUT UNREASONABLE SACRIFICES , DESPITE THE EXERCISE OF ALL DUE CARE .
17 IN THIS REGARD IT MUST BE POINTED OUT THAT ARTICLE 10 ( 5 ) OF REGULATION NO 232/75 PROVIDES THAT ' RIGHTS AND OBLIGATIONS ARISING IN CONNECTION WITH THE INVITATION TO TENDER SHALL NOT BE TRANSFERABLE ' . THE EFFECTIVENESS OF THE CONTROL SYSTEM WOULD BE SERIOUSLY IMPAIRED IF THE ACCEPTANCE OF A PROCESSING OBLIGATION BY A SUBSEQUENT PURCHASER WHO WAS NOT HIMSELF UNDER ANY LEGAL OBLIGATION TOWARDS THE COMPETENT AUTHORITY WAS SUFFICIENT TO DISCHARGE THE SECURED UNDERTAKING GIVEN BY THE SUCCESSFUL TENDERER . IT FOLLOWS THAT THE SUCCESSFUL TENDERER IS RESPONSIBLE FOR THE CONDUCT OF A SUBSEQUENT BUYER OF THE CONCENTRATED BUTTER WHO HAS NOT COMPLIED WITH THE OBLIGATION TO PROCESS IT IN ACCORDANCE WITH REGULATION NO 232/75 .
18 THE FAILURE BY A SUBSEQUENT BUYER