One Lot Emerald Cut Stones and One Ring v. United States
Supreme Court of the United States
One Lot Emerald Cut Stones and One Ring v. United States
On Petition for Writ of Certiorari to the United States Court of Appeals for the Fifth Circuit
No. 72-376. Argued: N/A --- Decided: December 11, 1972
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.
PER CURIAM.