Geo. B. Zaloom & Co. v. United States

U.S. Customs Court

Geo. B. Zaloom & Co. v. United States

27 Cust. Ct. 301, 1951 Cust. Ct. LEXIS 993

CourtUnited States Customs Court

DecidedAugust 16, 1951

DocketNo. 55822; protests 127037-K and 127038-K (New York)

StatusPublished

This text of 27 Cust. Ct. 301 (Geo. B. Zaloom & 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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Geo. B. Zaloom & Co. v. United States, 27 Cust. Ct. 301, 1951 Cust. Ct. LEXIS 993 (cusc 1951).

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Opinion

[302]*302Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of rugs and carpets exported from Iran between the dates of December 21, 1939, and September 26, 1941, and that the merchandise and issues are similar in all material respects to those involved in Abstract 54056. In accordance with stipulation and pursuant to the instructions contained in T. D. 51892, the collector was directed to reliquidate the entries, converting the currency of the invoices, Iranian rials, into United States dollars at the rate of $.053475 as to alt items, except such as were exported for the benefit of drawback.

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[302]*302Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of rugs and carpets exported from Iran between the dates of December 21, 1939, and September 26, 1941, and that the merchandise and issues are similar in all material respects to those involved in Abstract 54056. In accordance with stipulation and pursuant to the instructions contained in T. D. 51892, the collector was directed to reliquidate the entries, converting the currency of the invoices, Iranian rials, into United States dollars at the rate of $.053475 as to alt items, except such as were exported for the benefit of drawback.

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Bluebook (online)

27 Cust. Ct. 301, 1951 Cust. Ct. LEXIS 993, Counsel Stack Legal Research, https://law.counselstack.com/opinion/geo-b-zaloom-co-v-united-states-cusc-1951.