Petition 6424-R of Davidson , 13 Cust. Ct. 302 ( 1944 )

Opinion by

Lawrence, J.

It appeared in this case that the difference in values arose from appraising the present merchandise on the basis of its United States value rather than its foreign value, which basis had been employed in appraising all previous importations of similar merchandise over a period of years. Prom a thorough examination of the record and full consideration of the facts, the court was convinced of the good faith of the petitioner. The petition was therefore granted.