Best Foods, Inc. v. United States

CONCURRING OPINION

Johnson, Judge:

I am in accord that the protest herein should be sustained.

The grounds for this court’s decision in the previous case (The Best Foods, Inc. v. United States, 39 Cust. Ct. 305, C.D. 1945, affirmed on rehearing, 42 Cust. Ct. 310, Abstract 62865) are applicable to the present situation. We there held that the word “modify” connotes a limitation of that which is modified and that the President, under the authority given him by section 22(d) of the Agricultural Adjustment Act, could not “modify” a proclamation fixing a quota by changing the quota and adding a fee.…