48Where an offence or an irregularity involving the chargeability of excise duty has been committed or detected in the course of the movement of those products, including in the event of fraud, the authorised warehousekeeper is liable for the payment of excise duties (see, to that effect, judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 52 and the case-law cited).
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