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One Lot Emerald Cut Stones v. United States, 409 U.S. 232 (1972)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
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 July 1, 2025, http://www.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. 1 Jul. 2025. http://www.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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=6615SGU4QU82BN2.
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