
    No. 49878.
    Petition 6385-R of W. F. Mackay (Pembina).
   Opinion by

Cline, J.

From the record it was found that the petitioner made entry in the instant case at the invoice value in good faith and that in making the entry he acted -without intention to misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.  