
    No. 41697.
    Petition 5818-R of Sunshine Mushroom Importing Corp. (New York).
   Opinion by

Tilson, J.

The record shows that the importer made considerable effort to obtain the correct value at which to enter this merchandise. No indication was found that there was any intent to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.  