
    Before the Second Division,
    April 6, 1949
    No. 53000.
    Westinghouse Air Brake Co. v. United States,
    petition 6594-R (Pittsburgh).
   Opinion by

Lawrence, J.

Upon the entire record the court was satisfied 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 or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted insofar as it relates to entries 84 and 115. The petition was dismissed as to entry 827. :  