Petitions 5685-R of Bata Shoe Co.

Opinion by

It appeared that the merchandise was entered at the invoice prices and was appraised under the American selling price provision in section 402 (g). On the record presented it was found that the petitioner was without intention to defraud the revenue or to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.