Legal Opinion

Salamy v. United States

United States Customs Court

Decided May 20, 1959No. C.D. 2086PublishedCited by 1 opinion

1Opinion of the Court

Richardson, Judge:

In this case, the plaintiff is protesting the rate of exchange used by the collector for currency conversion purposes in liquidating an entry of merchandise consisting of linen and cotton embroidery imported from China. It is claimed in the protest that the wrong date was used as the date of exportation to determine the conversion value of the currency.

31 U.S.C.A., section 372 (§ 522, Tariff Act of 1930) and the pertinent provisions of the Customs Regulations of 1943 with reference to determining the date of exportation for the purpose of converting foreign currency into…

2Cases cited2 opinions

  1. Forman v. PeasleeU.S. Circuit Court for the District of New Hampshire · 1857
  2. Lian Bros. v. United StatesUnited States Customs Court · 1945

3Cited by1 opinion

  1. National Sugar Refining Co. v. United StatesUnited States Customs Court · 1980

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