each and slight variation could be due to weighing or human error. This observation is also fortified by the stand taken by this very bench ... Customs showing a difference of about two grams, is a human error. Similarly, he submits that all foreign gold biscuits are of a standard purity
Adjudicating authority thoroughly examined pleadings of the assessee. He appreciated that human error in stock taking may not be ruled out. But he found that ... significant shortage of goods arose which was not out of human error. He also found that the shortage occurred within one month of commencement
getting back One carton
would not be cost effective."
- This human error is further corroborated by multiple objective
factors:
a. The items constitute merely ... Customs Act.
16. The appellant has corroborated his argument about the human error
with the factors like :
The items constitute merely 0.26% of the total
Houston (USA) office
during investigation it was recorded that it was human error of Mr. Bob
Rushton which led to the offending import. Penalty ... notice. On this basis, it
was clarified that it was a human error and may be condoned. On 4.4.2012,
6|Page C/11010/2014
ADSPN7217K of Shri K.
Surendran Nair and that this is human error which should
be condoned. As noted earlier, the identity of a partnership
firm ... individual are separate and distinct;
and the argument of human error here does not hold good
particularly when the individual concerned is also engaged
filing of manifest by the appellant was due to human error and no malafides can be attributed to them. It is his submission that despite ... filing the manifest by the carrier is purely due to human error and no malafides can be attributed on them. It is also noticed that
shipping bill, is correct. However, he attributed the same to human error stating that they were purchasing rice from rice mills, who were supplying ... supplied were Non-Basmati Rice and he attributed the same to human error, on the basis of which proceedings were initiated against all the appellants
stated that endorsement taken was only a mistake, procedural irregularity and human error without any ulterior motive. By saying so the CHA wants to absolve
prepared wherein the amount of CVD paid was indicated. Due to human error, Unit No.1 did not indicate the amount
called as willful malafide mistake. This seems to be a human error without any deliberate intention to avail excess credit. As such, I set aside
