# Parfums d'Orsay Inc. v. United States

> Court of Customs and Patent Appeals · February 9, 1924 · 12 Ct. Cust. 104

URL: https://www.frixlaw.com/law-library/cases/6828260

## Case

- **Full name:** Parfums d'Orsay (Inc.) v. United States
- **Court:** Court of Customs and Patent Appeals
- **Decided:** February 9, 1924
- **Citations:** 12 Ct. Cust. 104; 1924 CCPA LEXIS 15; 1924 WL 26642
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Bland
- **Judges:** Agreement, Barber, Bland, Counsel, Hatfield, Martin, Smith
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6828260

## Opinion text

BlaND, Judge,
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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6828260. Public record. Not legal advice.