US SUPREME COURT DECISIONS
ONE LOT EMERALD CUT STONES V. UNITED STATES, 409 U. S. 232 (1972)
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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.
