Case: Kurt Orban Company, Inc. v. United States, reappraisements R61/3885, etc. (Boston)
Abbreviation: Kurt Orban Co. v. United States
Decision Date: 1966-06-28
Docket Number: No. R66/18
Citation: 57 Cust. Ct. 842
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Kurt Orban Company, Inc. v. United States, reappraisements R61/3885, etc. (Boston).
Judges: 
Pages: 842–843

Head Matter:
No. R66/18.
Kurt Orban Company, Inc. v. United States, reappraisements R61/3885, etc. (Boston).

Opinion:
Rao, C.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 bright steel wire in issue and that said value is the invoice unit values, net packed, exclusive of inland freight and f.o.b. charges.