where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision;
i gcás inarb ar bhonn forálacha ginearálta a neamhbhailíodh ag dáta níos deireanaí le cinneadh cúirte, a rinneadh an cinneadh bunaidh nach dtabharfaí fógra faoin bhfiach custaim nó go dtabharfaí fógra faoi mhéid dleachta ar allmhairí nó ar onnmhairí ba lú ná an méid ab iníoctha;