Opinion by
Mollison, J.In accordance with stipulation of counsel that the facts herein as to the circumstances of the entry of the involved merchandise are the same in all material respects as those in Abstract 57106, it was held that there was no intent 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 petition was therefore granted.