The Levin Goyas, made in Sweden in the fifties and sixties are professional quality guitars.
When Martin took over the name, they began producing entry level guitars branded Goya. These are good guitars, but not up to the quality of the Swedish Goyas.
Even the Swedish Goyas do not command the same prices as a Gibson or Martin of the same age. Goya called their dreadnoughts "Goliaths. Here is my 1958 M-26 Goya Goliath.