
    Before the Second Division,
    October 16, 1941.
    No. 46462.
    Petition 5934-R of Jordan Marsh Co. (Boston).
   Opinion by

Tilson, J.

The weight of the evidence clearly showed that the entry of-the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.  