Petition 5895-R of Nozaki Bros.

Opinion by

It appeared that appeals to reappraisement were abandoned because the importer could not get affidavits from all of the exporters. As there was an honest difference of opinion between the importer and the appraiser it was held that there was.no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) cited.