Nozaki Bros. v. United States

CONCURRING OPINION

Johnson, Judge:

When this case was first before the court, I concurred in the decision restoring the cases to the docket for the presentation of additional evidence.

*253Upon further consideration of the issues before us I am of the opinion that it was the duty of the collector to liquidate in accordance with the mandate of this court in the reappraisement proceedings (Pacific Trading Co., Inc., et al. v. United States, 29 Cust. Ct. 501, Reap. Dec. 8179) and that his failure to do so rendered his liquidations void. United States v. Stegemann, 12 Ct. Cust. Appls. 198, T. D. 40179;…