
    Before the First Divison,
    October 5, 1949
    No. 53597.
    petition 6703-R (Laredo).
    La Casa Mexicana v. United States,
   Opinion by

Cole, J.

From the record presented it was held that the entry of the merchandise at a value less than that found on final appraisement was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.  