
    No. 42299.
    Petitions 5788-R, etc., of Samuel D. Leidesdorf, Trustee (New York).
   Opinion by

Evans, J.

It was found from the testimony that there was no intention on the part of the importer to deceive or defraud, or that he concealed from the examiner or appraiser any information, but that there was a difference of opinion as to the dutiable value of the glassware in question. The petitions were therefore granted.  