
    No. 40464.
    Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York).
   Opinion by

Sullivan, J.

It appeared that the discrepancy between the price paid and the invoice value was accounted for by the fact that the shipper’s transactions were based upon gold dollars. The court was satisfied from the record that the petitioner acted in entire good faith and without intention to defraud the revenue. The petitions were therefore granted.  