Case: Kurt Orban Company, Inc. v. United States, reappraisement R64/24041 (Port Everglades)
Abbreviation: Kurt Orban Co. v. United States
Decision Date: 1967-07-05
Docket Number: No. R67/86
Citation: 59 Cust. Ct. 917
Volume: 59
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Kurt Orban Company, Inc. v. United States, reappraisement R64/24041 (Port Everglades).
Judges: Before Chief Judge Rao,
Pages: 917–917

Head Matter:
Before Chief Judge Rao,
July 5, 1967
No. R67/86.
Kurt Orban Company, Inc. v. United States, reappraisement R64/24041 (Port Everglades).

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 represented by the appraised value, less inland freight and f.o.b. charges of $8 per metric ton.