General
Ellis & Goldstein, Inc. v. United States
23 Cust. Ct. 130·United States Customs Court·1949
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Opinion
Before the Third Division,
July 11, 1949
No. 53382.
protests 78824-K, etc. (New York).
Ellis & Goldstein, Inc. v. United States,
[MAJORITY — Ekwall, J.]
Opinion by
Ekwall, J.
It was stipulated that the issue herein is the same in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on each of the entries.