Case Name: Verona Dyestuffs v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-11-05
Citations: 49 Cust. Ct. 286
Docket Number: No. 67165; protests 60/575 and 62/1469 (New York)
Parties: Verona Dyestuffs v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 286–286

Head Matter:
No. 67165.
protests 60/575 and 62/1469 (New York).
Verona Dyestuffs v. United States,

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise was appraised on the basis of United States value under section 402, as amended, and that liquidation based on such appraisement is null and void, the protests were dismissed, since they were filed against a void liquidation, 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. William Heyer (31 C.C.P.A. 111, C.A.D. 259), followed.