
    No. 40273.
    Petition 5693-R of Lehn & Fink Products Corporation (New York).
   Opinion by

Keefe, J.

It was established that there was a disagreement between the importer and the appraiser as to the proper dutiable value of the merchandise in question which was vigorously prosecuted. Under the circumstances of the case it was held that the importer was without any intention to defraud the revenue and the petition was granted.  