Opinion by
Keefe, J.
It appeared that the merchandise was invoiced at 29)4 cents per bushel of 34 pounds while the appraiser found a value of 29)4 cents per bushel of 32 pounds. It was established that 34 pounds was the proper number of pounds per bushel in Canada. From the evidence it was found that the importer acted in entire good faith. The petition was therefore granted.