United States Customs Court July 16, 1952, No. 56793; protest 174830-K (New York) (Rosenberg v. United States)

Opinion by

Ekwall, J.

At the trial it was stipulated that the circumstances relating to the liquidation of the entry are similar in all material respects to those in Abstract 54732. The collector’s letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been aecom-*347plished in the manner prescribed in Bureau of Customs Circular Letter No.