Pilot Radio Corp. v. United States

U.S. Customs Court

Pilot Radio Corp. v. United States

22 Cust. Ct. 259, 1949 Cust. Ct. LEXIS 1388

CourtUnited States Customs Court

DecidedMarch 14, 1949

DocketNo. 52926; protest 62936-K (New York)

StatusPublished

This text of 22 Cust. Ct. 259 (Pilot Radio Corp. 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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Pilot Radio Corp. v. United States, 22 Cust. Ct. 259, 1949 Cust. Ct. LEXIS 1388 (cusc 1949).

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Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on entries 823840 and 818960. In regard to the further claim in the protest, it was stipulated that the [260]*260merchandise consists of record changer units similar in all material respects to those the subject of Garrard Sales Corp. v. United States (35 C. C. P. A. 39, C. A. D. 369). The claim as to said merchandise was therefore sustained.

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Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on entries 823840 and 818960. In regard to the further claim in the protest, it was stipulated that the [260]*260merchandise consists of record changer units similar in all material respects to those the subject of Garrard Sales Corp. v. United States (35 C. C. P. A. 39, C. A. D. 369). The claim as to said merchandise was therefore sustained.

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22 Cust. Ct. 259, 1949 Cust. Ct. LEXIS 1388, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pilot-radio-corp-v-united-states-cusc-1949.

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