Parfums d'Orsay Inc. v. United States
This text of 12 Ct. Cust. 104 (Parfums d'Orsay Inc. v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
delivered the opinion of the court:
The importer, petitioner herein, entered on December 1, 1920, at the New York customhouse, certain perfumes made in Paris. The final appraised value, which was ascertained on June 22, 1922, exceeded the entered values sufficiently to require a levying of additional duties. The importer, on October 2, 1922, filed with the Board of General Appraisers its petition for remission of additional duties under section 489 of the tariff act of 1922. The entry had not been liquidated. The board denied the application of the petitioner and dismissed the petition. Upon the authority of Wm. A. Brown & Co. et al. v. United States (12 Ct. Cust. Appls. 93; T. D. 40026), decided concurrently herewith, the motion of the Government to dismiss is overruled and the judgment of the Board of General Appraisers is hereby affirmed.
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Cite This Page — Counsel Stack
12 Ct. Cust. 104, 1924 WL 26642, 1924 CCPA LEXIS 15, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parfums-dorsay-inc-v-united-states-ccpa-1924.