
    Before the Second Division,
    June 15, 1942
    No. 47308.
    Petition 6284-R of Henry S. Beach (El Paso).
   Opinion by

Tilson, J.

From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any intent to defraud the revenue of the United States, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.  