Case Name: Nanking Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-04-16
Citations: 28 Cust. Ct. 451
Docket Number: No. 56560; protest 174837-K (A) (New York)
Parties: Nanking Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 451–452

Head Matter:
Before the Third Division,
April 16, 1952
No. 56560.
protest 174837-K (A) (New York).
Nanking Co. v. United States,

Opinion:
Opinion by
Ekwall, 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 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, dated October 19, 1949.