
    No. 45131.
    Petition 6058-R of J. D. Smith Co., Inc. (New York).
   Opinion by

Tilson, J.

The testimony introduced in this case satisfied the court that the entry of the merchandise at a value less than that returned upon final appraisement was without any intent to defraud the revenue of the United States, conceal or misrepresent any of the facts, or to deceive the appraiser. The petition was therefore granted.  