United States Customs Court, 1941

Protest 894265-G of W. X. Huber Co.

Protest 894265-G of W. X. Huber Co.
United States Customs Court · Decided November 19, 1941 · Cline
7 Cust. Ct. 319
Protest 894265-G of W. X. Huber Co.

Opinion of the Court

Opinion by

Cline, J.

The merchandise was invoiced in Swatow paper currency and then converted into' a total of 1,008.21 yuan dollars, which was converted into United States dollars at a rate of exchange of .348125, making the entered value $351, United States currency. The collector changed the total entered value to 1,108 yuan dollars, which was converted into $353.80, United States currency. From the evidence presented at the trial the court found that the total entere°d value in United States currency was correct and held that the entry should be reliquidated on the basis of that value. Protest sustained.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.