
    Before the Third Division,
    December 30, 1942
    No. 47856.
    Petition 6184-R of Armand Schmoll, Inc. (New York).
   Opinion-by

Keefe, J.

Prom the record the court was of the opinion that the error which resulted in entry of the merchandise at less value than that returned -upon final appraisment was without any intent to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.  