Case C-279/19: Judgment of the Court (Fourth Chamber) of 10 June 2021 (request for a preliminary ruling from the Court of Appeal — United Kingdom) — The Commissioners for Her Majesty’s Revenue and Customs v WR (Reference for a preliminary ruling — General arrangements for excise duty — Directive 2008/118/EC — Article 33(3) — Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State — Person liable to pay the excise duty that has become chargeable in respect of those goods — Person holding the goods intended for delivery in another Member State — Transporter of the goods)