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.