Kurt Orban Co. v. United States

U.S. Customs Court

Kurt Orban Co. v. United States

56 Cust. Ct. 913, 1966 Cust. Ct. LEXIS 1550

United States Customs Court·Decided March 22, 1966·No. No. R66/3; reappraisements R60/3207, R60/3208, and R60/5092 (Baltimore)·Published

Opinion

Ford, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Kurt Orban Company, Inc. v. United States (52 CCPA 20, C.A.D. 851), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is represented by the invoice unit values, net, packed, exclusive of inland freight and f.o.b. charges.

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Ford, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Kurt Orban Company, Inc. v. United States (52 CCPA 20, C.A.D. 851), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is represented by the invoice unit values, net, packed, exclusive of inland freight and f.o.b. charges.

Kurt Orban Co. v. United States, 56 Cust. Ct. 913, 1966 Cust. Ct. LEXIS 1550 (cusc 1966).

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