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KURT ORBAN CO., INC. v. UNITED STATES

C.D. 4697; Court Nos. R70/1042, R70/1043.

432 F.Supp. 198 (1977)

KURT ORBAN CO., INC. v. UNITED STATES.

United States Customs Court.

May 17, 1977.

Attorney(s) appearing for the Case

Samuel Frankel, New York City, for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D.C. (Saul Davis, Trial Atty., New York City), for defendant.

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)).

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