a) den oprindelige beslutning om ikke at bogfoere afgifterne eller at bogfoere et lavere beloeb end det efter lovgivningen skyldige afgiftsbeloeb er truffet paa grundlag af generelle bestemmelser, som senere er fundet ugyldige ved en retsafgoerelse
(a) the original decision not to enter duty in the accounts or to enter it in the accounts at a figure less than the amount of duty legally owed was taken on the basis of general provisions invalidated at a later date by a court decision;