
    Before the Second Division,
    December 13, 1940
    No. 44937.
    Petitions 6017-R, etc., of Arkell Safety Bag Co. (New York).
   Opinion by

Tilson, J.

It was held that the evidence clearly shows that in entering the merchandise the petitioner was without any intent to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.  