Case Name: Lian Bros. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-04-17
Citations: 26 Cust. Ct. 410
Docket Number: No. 55473; protest 130338-K/12911 (New Orleans)
Parties: Lian Bros. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 410–410

Head Matter:
No. 55473.
Lian Bros. v. United States,
protest 130338-K/12911 (New Orleans).

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-covered by certain enumerated entries 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.