86In the first place, it must be borne in mind that, where the customs authorities have concluded that it could not be established that there was deception or obvious negligence on the economic operator’s part, it is for the Commission, when it intends to depart from the position taken by the national authorities, to prove, on the basis of relevant facts, that there was in this case obvious negligence on the part of that operator (Case T-26/03Geologistics v Commission [2005] ECR II-3885, paragraphs 78 and 82).