Emporium Capwell Co. v. United States

U.S. Customs Court

Emporium Capwell Co. v. United States

31 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1244

CourtUnited States Customs Court

DecidedDecember 23, 1953

DocketNo. 57717; protests 153427-K, etc. (San Francisco)

StatusPublished

This text of 31 Cust. Ct. 361 (Emporium Capwell Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Emporium Capwell Co. v. United States, 31 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1244 (cusc 1953).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entries for the dates of exportation of the merchandise covered by the entries and that the circumstances relating to the liquidation of the said entries are similar in all material respects to those in Abstract 54732. In view of this stipulation and following the cited decision it was held that the currency of the invoices covered by certain enumerated entries should have been converted in the manner directed by the judgment of this court in said Abstract 54732, in accordance with Bureau of Customs Circular Letter No. 2675, dated October 19, 1949.

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Opinion by

Ekwall, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entries for the dates of exportation of the merchandise covered by the entries and that the circumstances relating to the liquidation of the said entries are similar in all material respects to those in Abstract 54732. In view of this stipulation and following the cited decision it was held that the currency of the invoices covered by certain enumerated entries should have been converted in the manner directed by the judgment of this court in said Abstract 54732, in accordance with Bureau of Customs Circular Letter No. 2675, dated October 19, 1949.

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31 Cust. Ct. 361, 1953 Cust. Ct. LEXIS 1244, Counsel Stack Legal Research, https://law.counselstack.com/opinion/emporium-capwell-co-v-united-states-cusc-1953.