Case: Windsor Importing Co. v. United States
Abbreviation: Windsor Importing Co. v. United States
Decision Date: 1948-07-29
Docket Number: No. 52484; protest 58752-K (New York)
Citation: 21 Cust. Ct. 187
Volume: 21
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Windsor Importing Co. v. United States,
Judges: 
Pages: 187–188

Head Matter:
Before the Third Division,
July 29, 1948
No. 52484.—
protest 58752-K (New York).
Windsor Importing Co. v. United States,

Opinion:
Opinion by
Ekwall, J.
In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoice should be converted at the buying rate in the New York market at noon on the day of exportation (the "free" rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on entry 810898. The protest was sustained to this extent.