James H. Rhodes & Co. v. United States

MollisoN, Judge:

This is a valuation proceeding which arose by reason of a judgment rendered by the first division of this court in the case of James H. Rhodes & Co. v. United States, decision reported in 26 Cust. Ct. 424, Abstract 55525 (affirmed in United States v. James H. Rhodes & Co., 40 C. C. P. A. (Customs) 1, C. A. D. 488), declaring the appraisement herein to have been void and remanding the matter to a single judge of this court for the determination of the proper dutiable value pursuant to the provisions of section 2636 (d) of the Judiciary and Judicial Procedure Act of 1948 (28 U.…