Opinion by
It appeared that out of the 17 shipments, 14 were-entered at 46 centavos (Mexican currency) per meter, and 3 at 55 centavos per-meter; that they were all appraised at 55 centavos per meter; that on reappraisement 7 were appraised at 46 centavos, 2 at 46.6 centavos, and the balance at 46.7’ centavos. In seven instances the entered value was correct and in three instances it was too high. The petition covers the remaining seven instances where the reappraised value exceeded the entered value. At the trial petitioner’s witness testified that prior to making entry he discussed the procedure with customs-officials and disclosed the price he was paying for the merchandise; that he caused the entries to be made by a customs broker and gave the broker all the information-as to value which he had; and that there was no intent to defraud the revenue. On the record presented it was held that the petitioner acted without intention 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.