
    Befobe the Second Division,
    August 17, 1939
    No. 41949.
    Petition 5861-R of Blefeld & Goodfriend, Inc. (New York).
   Opinion by

Tilson, J.

It appeared that this entry was made for the purpose of bringing a test case whereby the proper dutiable value of the merchandise would be established and settled. It was found that there was no intention to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.  