United States v. Baldwin Universal Co.

This is an appeal by the United States from a judgment of the United States Customs Court in reappraisements Nos. 63510-A, 63514-A, 63527-A, and 63528-A.

The merchandise involved consists of perfumery and toilet preparations exported from France in May and June, 1926.

The importer in interest is the Guerlain Perfumery Corp. of New York, appellee being its agent. The manufacturer and seller of the merchandise was the firm of “Guerlain” of Paris. From a statement in one of the exhibits in evidence it appears that the said corporation is completely independent of said firm of “Guerlain” of Paris.

Th…