Nissan v. United States

U.S. Customs Court

Nissan v. United States

27 Cust. Ct. 319, 1951 Cust. Ct. LEXIS 1058

CourtUnited States Customs Court

DecidedSeptember 18, 1951

DocketNo. 55887; protest 119173-K (New York)

StatusPublished

This text of 27 Cust. Ct. 319 (Nissan 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

Nissan v. United States, 27 Cust. Ct. 319, 1951 Cust. Ct. LEXIS 1058 (cusc 1951).

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Opinion

Opinion 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 of .counsel 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, to United States dollars at the rate of $.053475 as to all items, except as to the items covered by abandoned entry 31178, and as to any merchandise which was exported with benefit of drawback.

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Opinion 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 of .counsel 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, to United States dollars at the rate of $.053475 as to all items, except as to the items covered by abandoned entry 31178, and as to any merchandise which was exported with benefit of drawback.

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Bluebook (online)

27 Cust. Ct. 319, 1951 Cust. Ct. LEXIS 1058, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nissan-v-united-states-cusc-1951.