
    Before the First Division,
    November 23, 1938
    No. 39917.
    Petitions 5666-R, etc., of Golding Bros. Co., Inc. (New York).
   Opinion by

McClelland, P. J.

The merchandise was appraised on the basis-of the United States value, and on reappraisement it was finally determined that the foreign-market value was the proper basis, which was higher than the entered value and resulted in additional duties being assessed. Being satisfied that there was no intent to defraud the revenue the court granted the petitions.  