Nagara Trading Co. v. United States

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.