Case C-640/21, Zes Zollner Electronic: Judgment of the Court (Fifth Chamber) of 8 June 2023 (request for a preliminary ruling from the Tribunalul Cluj — Romania) — SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj — Biroul Vamal de Frontieră Aeroport Cluj Napoca (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Union Customs Code — Excess quantity of goods discovered after the release of the goods — Article 173 — Amendment of a customs declaration — Goods other than those originally covered by the declaration to amend — Article 174 — Invalidation of a customs declaration — Article 42 — Penalties imposed by the customs authorities responsible — Delegated Regulation (EU) 2015/2446)