Case C-407/16: Judgment of the Court (Sixth Chamber) of 26 October 2017 (request for a preliminary ruling from the Augstākās tiesas Administratīvo lietu departaments) — ‘Aqua Pro’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Customs union — Community Customs Code — Article 220(1) and (2)(b) — Post-clearance recovery of import or export duties — Definition of ‘entry in the accounts of the import duties’ — Decision of the competent customs authority — Time limit for submitting an application for repayment or remission — Obligation to transmit the case to the European Commission — Evidence in the event of an appeal against a decision of the competent authority of the importing Member State)