Case: Old Delft Optical Co., Inc. v. United States
Abbreviation: Old Delft Optical Co. v. United States
Decision Date: 1961-11-14
Docket Number: No. 66210; protest 60/18592 (New York)
Citation: 47 Cust. Ct. 365
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Old Delft Optical Co., Inc. v. United States,
Judges: 
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.