Case C-323/22, KRI: Judgment of the Court (Tenth Chamber) of 7 September 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — KRI SpA, legal successor of SI.LO.NE. — Sistema logistico nord-est Srl v Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling — Free movement of goods — Excise duties — Directive 92/12/EEC — Article 6(1)(a) — Chargeability of excise duty — Irregular departure from a suspension arrangement — Unlawful act solely attributable to a third party — Falsification of the accompanying administrative document — Article 14(1) — Exemption for losses occurring under the suspension arrangement — Fortuitous events or force majeure — Liability of the authorised warehousekeeper)