Case Name: National Carloading Corp. and Pacific Wood Products v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-11-14
Citations: 51 Cust. Ct. 256
Docket Number: No. 68112; protest 61/13477 (Los Angeles)
Parties: National Carloading Corp. and Pacific Wood Products v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 256–256

Head Matter:
No. 68112.
National Carloading Corp. and Pacific Wood Products v. United States,
protest 61/13477 (Los Angeles).

Opinion:
Opinion by
Richardson, J.
In accordance with stipulation of counsel that no notice of appraisement was sent by the collector to the plaintiff and that the appraised value of the merchandise was higher than the entered value, 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)).