Samuel Shapiro & Co. v. United States

U.S. Customs Court

Samuel Shapiro & Co. v. United States

42 Cust. Ct. 359

United States Customs Court·Decided April 23, 1959·No. No. 62988; protests 151965-K, etc. (Baltimore)·Published

Opinion

Opinion by

Richardson, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entries for the dates of exportation of the merchandise covered by the entries and that the circumstances relating to the liquidation of the said entries are similar in all material respects to those in Abstract 54732. In view of the stipulation and following the cited decision it was held that the currency of the invoices 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

Richardson, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entries for the dates of exportation of the merchandise covered by the entries and that the circumstances relating to the liquidation of the said entries are similar in all material respects to those in Abstract 54732. In view of the stipulation and following the cited decision it was held that the currency of the invoices 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.

Samuel Shapiro & Co. v. United States, 42 Cust. Ct. 359 (cusc 1959).

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