
    Before the Third Division,
    May 20, 1942
    No. 47210.
    Petition 5871-R of Mexican Huaraches Co. (Cleveland).
   Opinion by

Cline, J.

When the case was called the customs broker who made the entry stated that he had not seen the petitioner for a year and that upon inquiry was told he was in Mexico. The case was ordered submitted by the judge. There being nothing in the record to show that the petitioner acted without intention to misrepresent the-facts or to defraud the revenue' of the United States or to deceive the appraiser, the petition was denied.  