Opinion by
Cline, J.It appeared that the appraiser deducted only $233.21 for freight, thereby making an advance in the dutiable value of $40.39 as the item deducted for freight on the entry was $273.60. It was found that the petitioners were without intent to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. Abstract 37485 followed.