Legal Opinion

Kurt Orban Co. v. United States

United States Customs Court

Decided September 20, 1962No. Reap. Dec. 10338; Entry Nos. 955170; 745859PublishedCited by 4 opinions

1Opinion of the Court

LawreNCB, Judge:

Tbe above two appeals for a reappraisement, wbicb were consolidated for tbe purpose of this proceeding, relate to importations of iron or steel wire, manufactured in France and exported to the United States through the port of Antwerp, Belgium, during August 1959 and February 1960.

The merchandise was appraised on the basis of 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 (19 U.S.C. § 1401a (b)), and it is agreed between the parties to this action that said export value is the proper…

2Cases cited1 opinion

  1. United States v. Gitkin Co.United States Customs Court · 1961

3Cited by4 opinions

  1. United States v. Kurt Orban Co.United States Customs Court · 1963
  2. Joseph Markovits, Inc. v. United StatesUnited States Customs Court · 1966
  3. Panation Trade Co. v. United StatesUnited States Customs Court · 1963
  4. Tapetes Luxor, S.A. v. United StatesUnited States Customs Court · 1964

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