Case C-248/09: Judgment of the Court (First Chamber) of 29 July 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts — Republic of Latvia) — Pakora Pluss SIA v Valsts ieņēmumu dienests (Act of Accession to the European Union — Customs union — Transitional measures — Goods free from customs duties when entered for free circulation — Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia — Export formalities — Import duties — VAT)