Kurt Orban Co. v. United States

Re, Chief Judge:

The question presented in these two cases, consolidated for purposes of trial, is the correct dutiable value of certain steel bars exported from Kobe, Japan on August 28, 1969, and entered at the port of Detroit, Michigan on October 17, 1969. The merchandise was appraised on the basis of export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C. 1401a(b)).

*123The steel bars in entry 128466 (Court No. R70/1042) were sold to plaintiff by Nissho-Iwai Co., Ltd., of Toyko, Japan (Nissho) through Nissho-Iwai…