Red Line Commercial Co. v. United States

U.S. Customs Court

Red Line Commercial Co. v. United States

47 Cust. Ct. 365

CourtUnited States Customs Court

DecidedNovember 14, 1961

DocketNo. 66209; protest 59/6780 (Philadelphia)

StatusPublished

Cited by1 cases

This text of 47 Cust. Ct. 365 (Red Line Commercial Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Red Line Commercial Co. v. United States, 47 Cust. Ct. 365 (cusc 1961).

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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.

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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.

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Bluebook (online)

47 Cust. Ct. 365, Counsel Stack Legal Research, https://law.counselstack.com/opinion/red-line-commercial-co-v-united-states-cusc-1961.

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