Opinion by
Tilson, J.The record showed that the petitioner did all he could to see that the merchandise was entered at the proper value, and further that the advance which resulted in the assessment of additional duties was not in fact occasioned by the petitioner. As it was clear that there was no intent to defraud the revenue of the United States or to conceal or misrepresent any of the facts, the petition was granted.
Dallinger, J., concurred in the conclusion.'