One Lot Emerald Cut Stones v. United States - 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

No. 72-376

Decided December 11, 1972

409 U.S. 232

Syllabus

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.