Kurt Orban Co. v. United States

Miller, Judge.

This appeal is from the judgment of the United States Customs Court in Kurt Orban Co. v. United States, 78 Cust. Ct. 122, C.D. 4697, 432 F. Supp. 198 (1977). The parties agree that appraisement of the merchandise was properly based on export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 19 USC 1401a(b).1 The issue is the propriety of the Government’s inclusion of charges for loading the mer*75chandise in Japan “from Barge onto Vessel” bound for the United States in determining the export value here involved. The…