Case Name: Nagara Trading Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-11-27
Citations: 49 Cust. Ct. 310
Docket Number: No. 67217; protests 61/8874, 61/8875, and 61/9008 (Los Angeles)
Parties: Nagara Trading Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 310–310

Head Matter:
Before the Third Division,
November 27, 1962
No. 67217.
protests 61/8874, 61/8875, and 61/9008 (Los Angeles).
Nagara Trading Co., Inc. v. United States,

Opinion:
Opinion by
Richardson, J.
In accordance with oral stipulation of counsel that said section 501 was not complied with by the collector, in that no notice of appraisement had been issued, 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 CCPA 1, C.A.D. 488), followed.