
    No. 40664.
    Petition 5671-R of Biddle Purchasing Co. (New York).
   Opinion by

Tilson, J.

It appeared that the advance in the appraised value Was because the importer included too large an amount in nondutiable charge of cartage and lighterage. Being satisfied from a careful examination of the record that there was no intent to defraud the revenue the court granted the petition.  