C-827/24Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Autoritatea Vamală Română prin Direcţia Regională Vamală Cluj v Direct Line Inox Impex SRL and Others

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Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Common commercial policy – Anti-dumping duties – Importing of seamless stainless steel pipes originating in China and cold-drawn in India – Regulation (EU) 2016/1036 – Article 13(1) – Circumvention – Precluded – Substantial modification – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 60(2) – Acquisition of origin of goods – Primary rule precluding a change of origin of hot-finished steel pipes following the cold-processing of those pipes.

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