
    Before the First Division,
    December 8, 1949
    No. 53793.
    petition 6725-R (New Orleans).
    W. R. Zanes & Co. of La., Inc., and Yucatan Cordage Company v. United States,
   Opinion by

Cole, J.

From an examination of the testimony, which was in no way disputed by the Government, it was held that" entry at a value less than the appraised value was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.  