JUDGMENT OF THE COURT (Fifth Chamber) of 14 May 1996 in Joined Cases C-153/94 and C-204/94 (references for a preliminary ruling from the High Court of Justice, Queen's Bench Division): The Queen v. Commissioners of Customs and Excise, ex parte Faroe Seafood Co. Ltd and Førøya Fiskasøla L/F (Case C-153/94); ex parte John Smith and Celia Smith trading as Arthur Smith (a firm) (Case C-204/94) (Customs procedure applicable to certain products originating in the Faroe Islands - Concept of originating products - Post-clearance recovery of customs duties)