
    Before the Second Division,
    April 30, 1943
    No. 48245.
    Petition 6361-R of Standard Fruit and Steamship Co. (New Orleans).
   Opinion by

Tilson, J.

An examination of the record disclosed that in entering the merchandise there was no intent on the part of the petitioner to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was granted.  