Petitions 6244-R of Westinghouse Air Brake Co.

12 Cust. Ct. 247

Opinion

Opinion by

Keefe, J..

It was established at the trial that the additional duties in question were assessed because of a difference in value due to the fact that the merchandise had been entered on the basis of United States currency rather than Canadian. From the record the court was satisfied that the entry was made in good faith. The petitions were therefore granted.