United States Customs Court, 1962

Nagara Trading Co. v. United States

Nagara Trading Co. v. United States
United States Customs Court · Decided November 27, 1962 · Richardson
49 Cust. Ct. 310; 1962 Cust. Ct. LEXIS 882
Nagara Trading Co. v. United States

Cases that cite this one

1 later published case cites this decision.

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Opinion of the Court

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.

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