Opinion by
It appeared that the importer did not agree with the appraiser as to the proper dutiable value, and as he was unable to get all the information necessary to sustain his contention his appeal to reappraisement was abandoned. It was found that there was no intention to misrepresent the facts or to defraud the revenue. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) followed.