JUDGMENT OF THE COURT (Fifth Chamber) of 26 October 1995 in Case C-36/94 (reference for a preliminary ruling from the Tribunal Fiscal Aduaneiro de Lisboa): Siesse - Soluções Integrais em Sistemas Software e Aplicações Lda. v. Director da Alfândega de Alcântara (Release of goods for free circulation - Failure to comply with the time-limit for assignment to a customs-approved treatment or use - Imposition of a levy)