Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel 'Mitnichesko razsledvane i razuznavane' /MRR/ v TD 'Mitnitsa Burgas'.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.