
    Before the First Division,
    January 2, 1942
    No. 46763.
    Petition 6168-R of Kresge Department Store (New York).
   Opinion by

Oliver, P. J.

From the testimony the court was satisfied that the entry of the merchandise at a less value than that found upon final appraisement was without any intention to defraud the revenue of the United States or to deceive the appraiser as to the value. The petition was therefore granted.  