Court of Customs and Patent Appeals July 13, 1978, Appeal No. 77-5 (Veterans Administration Hospital v. U. S. Department of Commerce)

lead-opinion

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 U.S.C.