Case Name: The Fan Company and Nanking Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-07-16
Citations: 29 Cust. Ct. 347
Docket Number: No. 56794; protests 176747-K and 174837-K (C) (New York)
Parties: The Fan Company and Nanking Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 347–347

Head Matter:
No. 56794.
The Fan Company and Nanking Co. v. United States,
protests 176747-K and 174837-K (C) (New York).

Opinion:
Opinion by
Ekwall, J.
At the trial it was stipulated that the circumstances relating to the liquidation of the entries are similar in all material respects to those in Abstract 54732. The collector's letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been accomplished in the manner prescribed in Bureau of Customs Circular Letter No. 2675, dated October 19, 1949. In view of this 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, supra.