One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972)
U.S. Supreme CourtOne 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.