Nagara Trading Co. v. United States

KichakdsoN, Judge:

These are motions by the defendant to dismiss actions for lack of jurisdiction to determine value, on the theory of incompleteness in the appraisement in that notice of the appraised value did not reach the importer; and to refer the actions to the district director at the port of Los Angeles to take appropriate administrative action.

Three protests covering as many entries were consolidated for trial. The importations consist of rubber soled footwear exported from Hong Kong and entered at Los Angeles at various times. The entries were liquidated on the basis of advanced…