Legal Opinion

Swift & Anderson, Inc. v. United States

United States Customs Court

Decided July 31, 1951No. 55799; protest 165764-K (New York)Published

1Opinion of the Court

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 entries 767844 and 2130 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…

2Cases cited1 opinion

  1. L. Oppleman, Inc. v. United StatesUnited States Customs Court · 1939

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