We have configured GPIO using the following statements on IMX53 based custom board. In sysfs we could see "active_low" and "value" files under gpio folder.
gpio_request(TEST,"test");
gpio_direction_output(TEST,0);
gpio_export(TEST,0);
We couldn't able to set value in value file, if we set the value in "active_low" then it is reflecting on "value" file.