
    Before the Third Division,
    July 29, 1938
    No. 39122.
    Petition 5172-R of M. Martinez & Co. (San Diego).
   Opinion by

Cline, J.

It appeared that the appraiser deducted only $233.21 for freight, thereby making an advance in the dutiable value of $40.39 as the item deducted for freight on the entry was $273.60. It was found that the petitioners were without intent to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. Abstract 37485 followed.  