
    Before the First Division,
    January 16, 1939
    No. 40431.
    Petition 5708-R of Harris Goldman Co. (New York).
   Opinion by

Sullivan, J.

While it appeared that the petitioner was tardy in taking-steps to satisfy himself that his entered value was correct, it was apparent that he did as much as he was able to do toward that end and that there was an absence of intention to defraud the United States of any of its lawfuhrevenues. The petition was therefore granted.  