
    Before the First Division,
    January 23, 1941
    No. 45245.
    Petition 6116-R of Ferdinand Rice (New York).
   Opinion by

Brown, J.

On. reappraisement the single judge sustained the importer’s entered value which was reversed on appeal to the division. It was shown that there was ample ground for dispute as to the correct value and that there was no intention on the part of the importer to deceive the Government. The petition was therefore granted.  