Nozaki Bros. v. United States

Richabdson, Judge:

These^four consolidated cases involving Japanese canned clams are before us a second time, having been restored to the calendar by the order of this court for the production of further evidence. See Nozaki Bros. Inc., and Frank P. Dow Co., Inc., et al. v. United States, 36 Cust. Ct. 398, Abstract 59833.

The action arose as a result of the failure of the collector at the port of Los Angeles to use as a basis for the assessment of duties in liquidation, the dutiable value of the merchandise as found by this court in reappraisement proceedings. These values were incorporated in…