Case Name: Red Line Commercial Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-11-14
Citations: 47 Cust. Ct. 365
Docket Number: No. 66209; protest 59/6780 (Philadelphia)
Parties: Red Line Commercial Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 365–365

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

Opinion:
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.