
    Before the Second Division,
    November 15, 1939
    No. 42672.
    Petition 5909-R of Schneider Bros. & Co., Inc. (New York).
   Opinion by

Tilson, J.

It appeared that the importer made an honest effort to enter the merchandise at the proper value and that there was no intention to defraud the revenue or to misrepresent or conceal any of the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.  