
    No. 40130.
    Petition 5637-R of G. Gennert, Inc. (New York).
   Opinion by

Tilson, J.

It appeared that the undervaluation was occasioned by reason of a disagreement between the petitioner and the customs officials as to what quantity constituted a usual wholesale quantity. The evidence established that there was no intention to defraud the revenue. The petition was therefore granted.  