Case ID: cust-ct_47/html/0365-02.html
Source: Caselaw Access Project
Author: {"author": "Richardson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    November 14, 1961
    No. 66209.
    Red Line Commercial Co., Inc. v. United States,
    protest 59/6780 (Philadelphia).
   Opinion by

Richardson, J.

An examination of the collector’s report, which was received in evidence, shows that said section 501 was not complied with by the collector, in that no notice of appraisement had been issued. On the record presented, the protest was dismissed, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U.S.C. § 2636(d)). United States v. James H. Rhodes & Co. (40 C.C.P.A. 1, C.A.D. 488), followed.