Fan Co. v. United States

U.S. Customs Court

Fan Co. v. United States

26 Cust. Ct. 443, 1951 Cust. Ct. LEXIS 599

Procedural entryThis page is a short order in Fan Co. v. United States. Read the opinion of the Court — 25 Cust. Ct. 42 →

United States Customs Court·Decided May 29, 1951·No. No. 55607; protests 169311-K, etc. (New York)·Published

Opinion

Opinion by

Ekwall, J.

At the hearing it was stipulated that the circumstances relating to the liquidator’s conversion of the currency are similar in all material respects to those in Abstract 54732. The collector’s letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been made in accordance with Bureau of Customs Circular Letter No. 2675. In view of the stipulation and following the cited decision it was held that the cur[444]*444rency of the invoices 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.

At the hearing it was stipulated that the circumstances relating to the liquidator’s conversion of the currency are similar in all material respects to those in Abstract 54732. The collector’s letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been made in accordance with Bureau of Customs Circular Letter No. 2675. In view of the stipulation and following the cited decision it was held that the cur[444]*444rency of the invoices 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.

Fan Co. v. United States, 26 Cust. Ct. 443, 1951 Cust. Ct. LEXIS 599 (cusc 1951).

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26 Cust. Ct. 443 (Fan Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.