Judgment of the Court (Tenth Chamber) of 7 September 2023.#KRI SpA v Agenzia delle Dogane e dei Monopoli.#Request for a preliminary ruling from the Corte suprema di cassazione.#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.#Case C-323/22.