
    Before the First Division,
    June 12, 1940
    No. 43936.
    Petition 5995-R of Mark H. Simon (New York).
   Opinion by

Brown, J.

The entered value was about 25 percent less than the appraised value. The importer contended there was no foreign value and therefore the export value prevailed. On appeal to reappraisement the appraised value was affirmed. It was found that the facts and circumstances do not indicate any intention to defraud the Government or conceal any of the facts. The petition was therefore granted.  