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

Name: One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972) - Syllabus
Author: U.S. Supreme Court

One Lot Emerald Cut Stones and One Ring v. United States

No. 72-376

Decided December 11, 1972
409 U.S. 232

ON PETITION FOR WRIT OF CERTIORARI TO THE UNITED STATES

COURT OF APPEALS FOR THE FIFTH CIRCUIT

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.

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Chicago: U.S. Supreme Court, "Syllabus," One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972) in 409 U.S. 232 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=6615SGU4QU82BN2.

MLA: U.S. Supreme Court. "Syllabus." One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972), in 409 U.S. 232, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=6615SGU4QU82BN2.

Harvard: U.S. Supreme Court, 'Syllabus' in One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972). cited in 1972, 409 U.S. 232. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=6615SGU4QU82BN2.

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