N. H. Nahigian, Inc. v. United States

U.S. Customs Court

N. H. Nahigian, Inc. v. United States

28 Cust. Ct. 376, 1952 Cust. Ct. LEXIS 139

CourtUnited States Customs Court

DecidedJanuary 24, 1952

DocketNo. 56299; protest 173658-K (New York)

StatusPublished

This text of 28 Cust. Ct. 376 (N. H. Nahigian, Inc. 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.

Bluebook

N. H. Nahigian, Inc. v. United States, 28 Cust. Ct. 376, 1952 Cust. Ct. LEXIS 139 (cusc 1952).

Pincite

Opinion

Opinion by

Ekwall, J.

At the hearing the collector’s letter of transmittal was received in evidence, the facts as stated therein being conceded by Government counsel. From an examination of the collector’s letter, it appears that at the time of liquidation, the Iranian currency was converted into United States currency by using the equivalent of $0.058823; that following T. D. 51892, [377]*377liquidation should have been based on an equivalent of $0.053475 for “First Category Goods”; and that the collector’s office would have no objection to a stipulation for a reliquidation based on said equivalent. On the record presented the collector was directed to reliquidate the entry, converting the currency of the invoice, Iranian rials, to United States dollars at the rate of $0.053475.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Ekwall, J.

At the hearing the collector’s letter of transmittal was received in evidence, the facts as stated therein being conceded by Government counsel. From an examination of the collector’s letter, it appears that at the time of liquidation, the Iranian currency was converted into United States currency by using the equivalent of $0.058823; that following T. D. 51892, [377]*377liquidation should have been based on an equivalent of $0.053475 for “First Category Goods”; and that the collector’s office would have no objection to a stipulation for a reliquidation based on said equivalent. On the record presented the collector was directed to reliquidate the entry, converting the currency of the invoice, Iranian rials, to United States dollars at the rate of $0.053475.

Cite This Page — Counsel Stack

Bluebook (online)

28 Cust. Ct. 376, 1952 Cust. Ct. LEXIS 139, Counsel Stack Legal Research, https://law.counselstack.com/opinion/n-h-nahigian-inc-v-united-states-cusc-1952.