the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception;
nach raibh éifeacht shuntasach ag an mainneachtain as ar eascair tabhú an fhéich custaim ar oibriú ceart an nós imeachta custaim lena mbaineann agus nach iarracht ar mheabhlaireacht a bhí inti;