
    Before the Third Division,
    March 15, 1939
    No. 40843.
    Petition 5631-R of C. S. Emery & Co. (St. Albans).
   Opmion by

Keefe, J.

The manufacturer and shipper of the bobbins in question testified that he advised his customs broker of the number of bobbins he was shipping and gave him the Canadian wholesale price therefor, but that he neglected to inform him that they were sold on a c. i. f. basis. It was clear from the evidence that there was no'intention to'defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.  