Opinion by
Cline, J.
It appeared that the merchandise consists of metal drums imported from Germany and that the collector of customs questioned the correctness of the deduction of nondutiable charges and filed an appeal to reap-praisement. Being of the opinion that there was no intention to defraud the revenue of the United States, or to conceal or misrepresent the facts, or to deceive the appraiser, the court granted the petitions.