Judgment of the Court (Fourth Chamber) of 20 January 2005 in Case C-300/03 (reference for a preliminary ruling by the Hessisches Finanzgericht, Kassel): Honeywell Aerospace GmbH v Hauptzollamt Gießen (Community transit — Incurrence of a customs debt in the event of offences or irregularities — Consequence of the lack of indication to the principal of the time-limit for furnishing proof of the place where the offence or irregularity occurred)