
    Before the Second Division,
    January 14, 1948
    No. 52110.
    petition 6205-R (San Juan).
    Fajardo Sugar Co. of Porto Rico v. United States,
   Opinion by

Lawrence, 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 intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.  