Case C-800/23, DRINKS 52: Order of the Court (Tenth Chamber) of 7 January 2025 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent – Belgium) – Minister van Financiën v DRINKS 52 BVBA, NZ (Reference for a preliminary ruling – Customs Union – Regulation (EU) No 952/2013 – Goods subject to excise duties under national legislation – Non-alcoholic beverages – Unlawful detention and introduction into the territory of a Member State of goods coming from other Member States – Penalties – Article 42 – Article 6(3) TEU – Article 49(3) of the Charter of Fundamental Rights of the European Union – Obligation to pay a sum corresponding to the value of the missing goods – Duplication with a criminal fine – Absence of mitigation powers of the court – Proportionality – Manifest lack of jurisdiction of the Court)