Nozaki Bros. v. United States

DISSENTING OPINION

Donlon, Judge:

These four cases, consolidated for purposes of trial, and also certain other cases, entitled Lekas & Drivas, Inc., et al. v. United States (protests 290122-K, etc.), which are contemporaneously before this division for decision, are concerned with the issue whether a liquidation or reliquidation, which fails to comply with a final judgment of this court, is a liquidation or reliquidation which gives rise, under section 514 of the Tariff Act of 1930, to the right of protest.

In the Lelcas cases, the majority find that certain reliquidations by the collector under…