Case Name: Umberto Razzaboni v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-04-22
Citations: 20 Cust. Ct. 306
Docket Number: No. 52281; protest 133569-K (New York)
Parties: Umberto Razzaboni v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 306–306

Head Matter:
Before the Third Division,
April 22, 1948
No. 52281.
protest 133569-K (New York).
Umberto Razzaboni v. United States,

Opinion:
Opinion by
Ekwall, J.
At the hearing it was agreed that the collector admitted error in adopting December 24, 1945, as the date of exportation, whereas the proper date was December 27, 1945, at which time the rate at which the French franc was properly convertible into United States dollars was $.008410 (T. D. 51373). In his memorandum transmitted with the official papers, the collector stated that the time within which he may review his action under section 515 has expired. Upon this state of the record the court sustained the claim of the plaintiff that the liquidation was in error.