in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision;
sa chás dá dtagraítear i bpointe (a) de mhír 1, aon duine a raibh sé de cheanglas air na hoibleagáidí lena mbaineann a chomhlíonadh nó i gcás inar coinníodh na hearraí siar ó mhaoirseacht chustaim;