
    No. 40776.
    Petition 5750-R of Scharf Bros. Co., Inc. (New York).
   Opinion by

Sullivan, J.

It was held that the testimony established that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.  