
    No. 53001.
    Horrocks-Ibbotson Company v. United States,
    petition 6687-R (Rochester).
   Opinion by

Lawrence, J.

From the record it was held 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.  