
    Before the First Division,
    January 29, 1957
    No. 60461.
    Inter-Maritime Forwarding Co., Inc. v. United States,
    petitions 7220-R, etc. (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise, facts, and circumstances are the same in all material respects as those the subject of Abstract 59952, it was held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petitions were, therefore, granted.  