Legal Opinion

United States v. Kurt Orban Co.

United States Customs Court

Decided February 11, 1960No. A.R.D. 116; Entry No. H-223PublishedCited by 4 opinions

1Opinion of the Court

Johnson, Judge:

This is an application for review of a decision and judgment of Lawrence, J., holding that the export value, as defined in section 402(d) of the Tariff Act of 1930, is the proper basis for determining the value of the within merchandise, and that such value is the appraised value, less the amount shown on the invoice for cost of inland freight. Kurt Orban Company, Inc. v. United States, 42 Cust. Ct. 575, Reap. Dec. 9362.

*760The merchandise consists of 200 rolls of galvanized welded wire mesh imported from Western Germany and entered at the port of Port Everglades, Fla., on…

2Cases cited4 opinions

  1. United States v. BrechnerUnited States Customs Court · 1957
  2. Ross Products, Inc. v. United StatesUnited States Customs Court · 1958
  3. Brechner v. United StatesUnited States Customs Court · 1958
  4. Kurt Orban Co. v. United StatesUnited States Customs Court · 1959

3Cited by4 opinions

  1. Friedman v. United StatesUnited States Customs Court · 1964
  2. Kurt Orban Co. v. United StatesUnited States Customs Court · 1977
  3. Castelazo & Associates v. United StatesUnited States Customs Court · 1965
  4. United States v. Kurt Orban Co.United States Customs Court · 1960

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