One Lot Emerald Cut Stones v. United StatesAnnotate this Case
409 U.S. 232 (1972)
U.S. Supreme Court
One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972)
One Lot Emerald Cut Stones and One Ring v. United States
Decided December 11, 1972
409 U.S. 232
A forfeiture of imported merchandise not included in a declaration and entry pursuant to the tariff provision in 19 U.S.C. § 1497 is not barred by a prior acquittal under 18 U.S.C. § 545, which (unlike the civil forfeiture proceeding) requires proof of an intent to defraud; nor is the forfeiture action barred by the Double Jeopardy Clause, since Congress may impose both a criminal and civil sanction respecting the same act or omission.
Certiorari granted; 461 F.2d 1189, affirmed.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.