Leacock & Co. v. United States

U.S. Customs Court

Leacock & Co. v. United States

25 Cust. Ct. 326, 1950 Cust. Ct. LEXIS 530

United States Customs Court·Decided November 30, 1950·No. No. 54905; protest 130715-K (New York)·Published

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 entry for the date of exportation of the merchandise covered by the entry and that the circumstances relating to the liquidation of the said entry 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 invoice 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 entry for the date of exportation of the merchandise covered by the entry and that the circumstances relating to the liquidation of the said entry 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 invoice 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.

Leacock & Co. v. United States, 25 Cust. Ct. 326, 1950 Cust. Ct. LEXIS 530 (cusc 1950).

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25 Cust. Ct. 326 (Leacock & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.