DISSENTING OPINION
Brown, Judge:A frankly admitted negligent mistake by the customs broker is shown. The Supreme Court held that negligence is not a ground for refusing remission in Fish v. United States, 268 U. S. 607. The facts disclosed are not the way people cheat or deceive the appraiser. It is unjust and unfair not to grant this remission. Congress intended a most liberal construction and application of this remedial statute.