PRINCIPLES OR THE PROVISIONS OF THAT REGULATION - WITH THE RESULT THAT THE PROCESSING SECURITIES MUST BE RELEASED ALTHOUGH THE RELEVANT CONTROL COPIES HAVE NOT BEEN PRODUCED - WHERE HE RELIED ON THE COMPETENT AUTHORITIES TO HAVE EXERCISED PROPER SUPERVISION OVER EARLIER CONSIGNMENTS BEFORE THEY ISSUED THE CUSTOMS DECLARATIONS - WHICH SUBSEQUENTLY PROVED TO BE INCORRECT - THAT LED TO THE RELEASE OF THE PROCESSING SECURITIES FURNISHED IN RESPECT OF THOSE CONSIGNMENTS AND WHERE THE BUYER WOULD NOT HAVE BOUGHT AND SUPPLIED THE BUTTER IN QUESTION IF THE COMPETENT AUTHORITIES HAD EXERCISED PROPER SUPERVISION OVER THE EARLIER CONSIGNMENTS?
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11 THAT QUESTION IS DESIGNED TO CLARIFY THE CONDITIONS LAID DOWN IN ARTICLE 18 ( 2 ) OF REGULATION NO 232/75 FOR THE RELEASE OF THE PROCESSING SECURITY AND IN PARTICULAR THE CONCEPT OF FORCE MAJEURE WITHIN THE MEANING OF THAT PROVISION .
12 IN THE VIEW OF DE JONG AND DOMO-BEDUM , THE CONCEPT OF FORCE MAJEURE SHOULD COMPRISE IN A CASE SUCH AS THIS THE MORA CREDITORIS AND THE LIABILITY OF THE VARIOUS AUTHORITIES CHARGED , ON BEHALF OF THE COMMUNITY , WITH IMPLEMENTING THE SCHEME ESTABLISHED BY REGULATION NO 232/75 . THEY MAINTAIN THAT THE SUPERVISORY DUTY LAID DOWN IN ARTICLE 15 OF THAT REGULATION , WHICH THE GERMAN AUTHORITIES FAILED TO FULFIL IN THIS CASE , IS INTENDED INTER ALIA TO PROTECT THE FIRST BUYER AGAINST RISKS WHICH HE IS NOT IN A POSITION TO ASSUME . THE VIB MUST BE HELD RESPONSIBLE FOR THE MALADMINISTRATION OF OTHER AUTHORITIES WHICH , LIKE ITSELF , ACT ON BEHALF OF THE COMMUNITY UNDER THIS SCHEME . IN ACCORDANCE WITH THE PRINCIPLES OF PROPORTIONALITY AND THE PROTECTION OF LEGITIMATE EXPECTATION , DE JONG IS ENTITLED TO EXPECT THAT THE COMPETENT AUTHORITIES WILL PROPERLY PERFORM THE DUTY OF CONTROL WHICH THEY HAVE UNDER REGULATION NO 232/75 AND THAT IT WILL NOT HAVE TO BEAR THE DETRIMENTAL CONSEQUENCES OF MALADMINISTRATION .
13 THE NETHERLANDS GOVERNMENT TAKES THE VIEW THAT THE CONDITIONS FOR THE RELEASE OF THE PROCESSING SECURITIES IN QUESTION ARE NOT FULFILLED . THOSE CONDITIONS SHOULD BE EXAMINED WITH RESPECT TO EACH INDIVIDUAL TRANSACTION WITHOUT CONSIDERING THE RESULTS OF CONTROLS CARRIED OUT IN PREVIOUS TRANSACTIONS . THE VIEW THAT THE COURSE OF PREVIOUS TRANSACTIONS MAY CREATE RIGHTS IN THE FUTURE IS NOT COMPATIBLE WITH THE SYSTEM OF CONTROL ESTABLISHED BY REGULATION NO 232/75 . THAT SYSTEM PROTECTS THE COMMUNITY ' S INTERESTS BY PREVENTING THE BUTTER FROM BEING DIVERTED FROM ITS INTENDED USE . THE FIRST BUYER IS RESPONSIBLE FOR THE SUBSEQUENT PROCESSING OF THE BUTTER AND IS NOT DISCHARGED FROM HIS UNDERTAKINGS BY CIRCUMSTANCES SUCH AS THOSE WHICH OCCURRED IN THIS CASE . THE RISK THAT A SUBSEQUENT BUYER MIGHT NOT COMPLY WITH THE PROCESSING CONDITIONS IS NOT ABNORMAL OR UNFORESEEABLE AND SUCH A CIRCUMSTANCE DOES NOT THEREFORE CONSTITITUTE FORCE MAJEURE .
14 THE COMMISSION OBSERVES THAT THE BUYER ' S OBLIGATION TO PROCESS THE BUTTER IS THE BASIS OF THE SCHEME . THE ASSUMPTION OF THAT OBLIGATION BY A