Judgment of the Court (Fifth Chamber) of 14 November 2002 in Case C-251/00 (Reference for a preliminary ruling from the Tribunal Tributário de Primeira Instância de Lisboa ): Ilumitrónica — Iluminação e Electrónica Lda v Chefe da Divisão de Procedimentos Aduaneiros e Fiscais/Direcção das Alfândegas de Lisboa, third party: Ministério Público (EEC-Turkey Association Agreement — Importation of television sets from Turkey — Determination of the person liable for the customs debt — Post-clearance recovery of customs duties)