Case Name: Kurt Orban Company, Inc. v. United States; Kurt Orban Company, Incorporated, v. United States; Kurt Orban Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-03-06
Citations: 58 Cust. Ct. 912
Docket Number: No. R67/49; reappraisement R60/13808 (Houston); No. R67/50; reappraisements R61/4412, etc. (Jacksonville); No. R67/51; reappraisements R62/14020, etc. (Miami)
Parties: Kurt Orban Company, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 912–912

Head Matter:
No. R67/49.
No. R67/50.
No. R67/51.
Kurt Orban Company, Inc. v. United States,
reappraisement R60/13808 (Houston).
Kurt Orban Company, Incorporated, v. United States,
reappraisements R61/4412, etc. (Jacksonville).
Kurt Orban Co., Inc. v. United States,
reappraisements R62/14020, etc. (Miami).

Opinion:
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), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is the appraised value, less inland freight and f.o.b. charges of $8 per metric ton.