
    Before the Third Division,
    January 23, 1941
    No. 45248.
    Petition 6023-R of Frank P. Dow Co., Inc. (Los Angeles).
   Opinion by

Tilson, J.

It was found that while perhaps the importer was not quite as diligent as he might have been in communicating certain information to his broker there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.  