Judgment of the Court of First Instance of 7 December 2004 In Case T-240/02: Koninklijke Coöperatie Cosun UA v Commission of the European Communities (Agriculture — Common organisation of the markets — Sugar — Sum due for C Sugar disposed of on the internal market — Customs duty — Application for remission — Relief clause in Article 13 of Regulation (EEC) No 1430/79 — Concept of import or export duties — Principles of equality and legal certainty — Fairness)