United States Customs Court October 1, 1947, No. 51926; petition 6589-R (New York) (L. Solomon & Son, Inc. v. United States)

Opinion by

Ekwall, J.

From the evidence produced at the trial it appeared that there was an honest difference of opinion as to the dutiable value of the merchandise and that the importer filed an appeal for reappraisement from the appraiser’s finding of value, which appeal was considered a test case in order to obtain a judicial determination of the issue.