Oakville Co. v. United States

CONCURRING OPINION

Richardson, Judge:

While I am in complete agreement with my colleague I deem it here appropriate to comment on my reason for remanding the matter for separate appraisements of the dutiable items of merchandise insofar as one branch of the case is concerned, in the wake of a recent development in a reappraisement case where as a single judge I took the position we are here taking in directing a remand, but was reversed on application to review. (See John V. Carr & Son, v. United States, 54 Cust. Ct. 513, Reap. Dec. 10902, reversed and remanded, United States v. John V. Carr &…