Gimbel Bros. v. United States

Ekwall, Judge:

This is a protest against the collector’s liquidation of an entry covering two lots of cotton cloth, one colored and the other bleached, imported from Brazil on May 26, 1945. It is claimed that the entry and the appraisement were in Brazilian currency; that an erroneous rate of exchange was used in converting said currency; and that the collector should have followed the provisions of Bureau of Customs Circular Letter No. 2675 of October 19, 1949.

The Government contends that the merchandise was entered and appraised in United States dollars, requiring no conversion of the…