where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
i gcás ina gcreidfidh siad nach bhfuil bonn cirt níos mó, de thoradh imthosca speisialta, leis na hearraí a chur faoin nós imeachta custaim dár dearbhaíodh iad.