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