Case Name: Old Delft Optical 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. 66210; protest 60/18592 (New York)
Parties: Old Delft Optical Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 365–365

Head Matter:
No. 66210.
Old Delft Optical Co., Inc. v. United States,
protest 60/18592 (New York).

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)). United States v. James H. Rhodes & Co. (40 C.C.P.A. 1, C.A.D. 488), followed.