Case: Samuel Shapiro & Co., a/c Hutzler Bros. Co., Inc., et al. v. United States
Abbreviation: Samuel Shapiro & Co. v. United States
Decision Date: 1959-04-23
Docket Number: No. 62988; protests 151965-K, etc. (Baltimore)
Citation: 42 Cust. Ct. 359
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Samuel Shapiro & Co., a/c Hutzler Bros. Co., Inc., et al. v. United States,
Judges: 
Pages: 359–359

Head Matter:
No. 62988.
Samuel Shapiro & Co., a/c Hutzler Bros. Co., Inc., et al. v. United States,
protests 151965-K, etc. (Baltimore).

Opinion:
Opinion by
Richardson, 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 the 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.