Lekas & Drivas, Inc. v. United States

*415DISSENTING OPINION

Donlon, Judge:

These cases came to me in the first instance for preparation of the opinion of the court. As the matter developed, it has been necessary to rewrite my opinion as a dissent.

These cases are before us on the protests of plaintiffs against reliquidations by the collector made under authority of section 515 of the Tariff Act of 1930. Such reliquidations were subsequent to the final judgment order of this court in prior protest litigation that involved the identical merchandise entries now before us. It is complained, and conceded, that the collector did not…