
    Before the Second Division,
    August 10, 1944
    No. 49664.
    Petition 6366-R of J. Schoeneman, Inc. (Philadelphia).
   Opinion by

Kjncheloe, J.'

It was found from examination of the record that the entry of the merchandise at a less value than found upon final appraisement was without any intention to defraud the revenue of the United States, or to conceal or misrepresent the facts. The petition was therefore granted.  