Avakian Bros. v. United States

EKWai/l, Judge:

This protest involves an importation of 58 bales of Iranian rugs which were shipped overland from Iran to Iraq on March 23, 1949. They were laden on the S. S. Steel Artisan at Basrah, Iraq, and sailed from that port on June 5, 1949. En route to the port of New York in the United States, this vessel stopped at the port of Khoramshahr, Iran, and sailed therefrom on June 8, 1949. The collector of customs at the port of New York in liquidating the entry took as the date of exportation for currency conversion purposes under section 522 (c) of the Tariff Act of 1930 the date of…