Case Name: Kurt Orban Company, Incorporated v. United States, reappraisements R61/2418, etc. (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967
Citations: 59 Cust. Ct. 921
Docket Number: No. R67/100
Parties: Kurt Orban Company, Incorporated v. United States, reappraisements R61/2418, etc. (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 921–921

Head Matter:
No. R67/100.
Kurt Orban Company, Incorporated v. United States, reappraisements R61/2418, etc. (Baltimore).

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 such value is the invoice unit value, net packed.