
    No. 48984.
    Petition 6164-R of Scharf Bros. Co., Inc. (New York).
   Opinion by

Tilson, J.

It appeared from the record that there was an honest difference of opinion between the petitioner and appraiser as to the correct value of the imported merchandise. There being no intention shown to defraud the revenue of the United States or to conceal or misrepresent the facts, the petition was granted.  