Case C-653/22, J. P. Mali: Judgment of the Court (Fourth Chamber) of 23 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — J.P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Article 42(1) — Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation — Incorrect declaration of the country of origin of the imported goods — National legislation providing for a fine corresponding to 50 % of the shortfall in customs duties — Principle of proportionality)