Judgment of the Court (Fifth Chamber) of 23 March 2000 in Joined Cases C-310/98 and C-406/98 (references for preliminary rulings from the Bundesfinanzhof): Hauptzollamt Neubrandenburg v Leszek Labis, trading as "Przedsiebiorstwo Transportowo-Handlowe Met-Trans" C-310/98), and Sagpol SC Transport Miedzynarodowy i Spedycja (C-406/98) (Free movement of goods — External transit transaction — Movement under cover of a TIR carnet — Offences or irregularities — Evidence of the place where the offence or irregularity was committed — Time-limit for producing evidence — Types of evidence admissible — Compensation procedure)