Parfums d'Orsay Inc. v. United States
Cases that cite this one
2 later published cases cite this decision.
- 1-2 Kangaroo, Inc. v. United States (United States Customs Court 1971)
- Penick & Ford Ltd. v. United States (Court of Customs and Patent Appeals 1924)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.