Nozaki Bros. v. United States

Ekwall, Judge:

These cases, which have been consolidated, claim that the merchandise covered by the entries should have been assessed on the basis of the reappraised value, that the collector’s failure to so assess was due to clerical error, and that his refusal to reliquidate on that ground was improper. They are before this court on a motion of Government counsel to dismiss for untimeliness.

The facts as they appear of record are as follows: The involved merchandise, which consisted of Japanese canned clams, was the subject of appeals for reap-praisement. The court, in reappraisement, issued…